Proceedings of the International scientific and practical conference ―Israel Ukraine Forum of Science and Innovation‖ (April 27-29, 2026) / Publisher website: www.naukainfo.com. – Tel Aviv, Israel, 2026. - 262 p.

18 Each budget manager must ensure effective management and use of public finances for the benefit of society. His personal efficiency and effectiveness will contribute to achieving better performance indicators of socio-economic development, strategic goals and priorities of budget programs, and implementation of investment projects. Such an approach, in our opinion, will affect the image of the budget institution and the entire public administration system. This will strengthen citizens' trust in the state and its institutions. The movement of public finances must necessarily be carried out through separate accounts and a transparent management system, where public authorities are characterized by openness in matters of public interest. This requires the state and its structures to be willing to create conditions for transparency in such matters for citizens, which is achieved as a result of an intensive information policy that gives controlling bodies and the media the opportunity to accurately and objectively cover public finance issues. REFERENCES: 1. Government Finance Statistics Manual/ International Monetary Fund. Washington, D.C.: International Monetary Fund, 2014. 446p. URL: https://www.imf.org/external/Pubs/FT/GFS/Manual/2014/gfsfinal.pdf 2. Закон України від 11.02.2015 №183-VIII «Про відкритість використання публічних коштів» URL: https://zakon.rada.gov.ua/laws/show/183-19#Text 3. Radionov, Yu. D. (2023). Genesis of public finances and their development in Ukraine. Finance of Ukraine , № 4. P. 105-128. DOI: https://doi.org/10.33763/finukr2023.04.105 4. Radionov, Yu.D. (2022). Methodological and organizational approaches to ensure the efficiency of management and use of budget expenditures. Finance of Ukraine , 5, 7–28 DOI: doi.org/10.33763/finukr2022.05.007 5. Radionov, Yu. D. (2019). Formation of budget expenditures. Kyiv: KNTEU