IMPROVING EFFECTIVE PLANNING AND MONITORING SYSTEMS FOR LOCAL BUDGETS IN MUNICIPAL MANAGEMENT

This article investigates the significance of enhancing planning and monitoring systems of local budgets in the management of public utility services. It highlights the challenges faced by local governments, such as outdated budgeting methods, lack of transparency, and insufficient citizen involvement. The study emphasizes the need for institutional reforms and the adoption of digital technologies to improve financial accountability and service efficiency. Drawing from international best practices, the article provides strategic recommendations for developing countries to strengthen budget planning and monitoring mechanisms in the utility sector.