ANALÝZA VZŤAHU MEDZI ROZPOČTOVOU ODCHÝLKOU A KVANTITATÍVNO-KVALITATÍVNYMI PARAMETRAMI PROGRAMOVÉHO ROZPOČTU MESTA

The concept of performance budgeting is applied in the public sector of the most OECD countries, while nearly half of the OECD member states has been using this concept for more than fifteen years. Since 2009, Slovakia employs this concept in the management of local governments through the mechanism of program budgeting. The program budgeting has been introduced within the scope of public finance management reform as a tool to increase transparency and efficiency of use of public funds. The study presents information on the program budgets of the twenty largest cities in Slovakia with a total of 278 budget programs and evaluates the relationship between the structure of the program budget and the ability of municipal government to reliably predict the expected amount of budgeted expenditures. Analysis suggest a statistically significant relationship between the size of the budget variance and quantitative-qualitative parameters of program budget such as level of budget details, proportionality of budget line items, and the use of measurable indicators.