Redesign of budget programs based on a human-centered approach in an inclusive environment

Introduction. Ensuring the structural coherence of the components of budget programs remains a pressing issue in the search for ways to improve the program-targeted method in the budget process, especially given that the principles of “human-centeredness” and gender responsibility have become guiding benchmarks in public finance management. Problem Statement. The objectives, tasks, and performance indicators of budget programs lack logical coherence. The calculation algorithms do not always align with the content of the category they belong to and only partially consider gender aspects. This diminishes their role as tools for evaluating the effectiveness of budget program implementation. The purpose is to identify gaps in defining the objectives, tasks, and performance indicators of budget programs in terms of their structural coherence and alignment with the principles of human-centeredness and gender orientation, and to substantiate proposals for their improvement. Methods. The following methods were applied: grouping, comparison, analysis, theoretical generalization, and logical reasoning. Results. It was established that the objectives and tasks formulated within budget programs do not contain a financial component but rather reflect the goals and types of social support and the activities of social services aimed at supporting people with disabilities. The number of recipients of public goods is reflected in both the output and input indicators. The efficiency and quality indicators do not correspond to established approaches to their interpretation, which prevents an adequate assessment of the appropriateness of using budget funds in specific areas. Gender aspects are poorly considered in the formation of budget programs. Conclusions. Managing public finances based on the principles of human-centeredness and gender orientation requires updating the design of budget programs. Performance indicators should be aligned with the components that define their content and should accompany each program task separately. Public goods created through budgetary funding should address the needs of women, men, boys, girls, and people with special needs.