Budget Visualization


The “Budget” module allows visualizing revenues and expenditures of local budgets. The expenditure part can be presented in various sections: functional, departmental, economic or using codes of temporary classification of expenditure.

The software can display number of parameters in detais: general and special funds, quarterly and monthly cross-section, using the accrual basis or without it. It also provides an opportunity to choose: currency UAH \ $, detailed elaboration per \ household [1], per \ capita [2] and per \ beneficiary [3], infrastructure costs can be displayed per square kilometre of administrative and territorial unit. Each code of classifier one can attach files for downloading and explanation.

When entering information 4 types of visualization are automatically generated - bubble and pie charts, horizontal bar chart and table. All visualizations are interactive, namely, while clicking on any article, they allow going “into depth” as far as the budget classifier and data, entered by the user, permit. This gives an opportunity to create a system that would allow taxpayers, who visit the council’s site to pass through aggregated expenditures of local budgets to expenditures of agencies whose services they use, and to see what funds they personally get in return for paying taxes.

When downloading planned and actual indicators the percentage of performance on each budget item is automatically calculated with variable display of plan exceeds and significant underperformance for each budget article.

When downloading budget revenues and expenditures software automatically generates interactive Sunkey diagram showing relationship of revenues and expenditures of the local budget and the flow of funds through general and special funds of the budget, the module also automatically displays deviations for each item over the previous year. The budget contains dozens and sometimes hundreds of individual articles. For ease module software aggregates articles that are less than 5% in the “Aggregated revenues” and “Aggregated expenditures”. The degree of aggregation of 5%, 3% or 0% can be selected in the upper left navigation menu.

 

Financial bodies of local authorities in Ukraine use different software to develop and administer local budgets. Some solutions are based on 1C system, some use AIS “Local Budgets”, others make use of solution based on “Sail”, and still the others create their own software products. It has set us the task of creating rather complicated flexible solution that would operate with different sets of data structures. As a result, several options for downloading files with different structure have been realized.

[1] Budget line value is divided by the number of households of the administrative-territorial unit

[2] Budget line value is divided by the number of inhabitants of the administrative-territorial unit

[3] Budget line value is divided by the number of recipients of goods or services purchased with funds from this budget line.