| Abstract [eng] |
Changes in Lithuanian Budgetary Programs: 2000-2015 The Object of this master thesis is to evaluate Lithuanian budgetary programs‘ changes in year 2000-2015. Research problem is formulated as follows: despite the fact that programs based budgeting in Lithuania is established since year 2000, there were no significant attempts made to try explaining budgetary programs’ changes and factors, which would cause or lead to these changes; rather the main attention was focused on the implementation of programs based budgeting in Lithuania. Therefore the aim of this master thesis is to investigate the Lithuanian budgetary programs’ changes and to identify the main driving forces behind this process as well as to make recommendations for future research in this field. For this aim to be achieved, six research objectives were set: 1. Describe changes in budgetary programs and managers of allocation during the years 2000-2015. 2. To find out which factors lead to budgetary programs’ changes. 3. To assess the impact that pre-accession period to EU and its financial support for Lithuania had on the changes in budgetary programs. 4. To assess public administration reforms‘ influence on Lithuanian budgetary programs‘ changes. 5. To analyze the impact of Governments‘ and their ideological changes to the budgetary programs. 6. To assess whether the changes in programs are determined by their age and which institutions are the managers of allocation. The main research question is as follows: how did the Lithuanian budgetary programs change and which factors could explain these changes. There are six hypotheses formulated: 1. Longer existing programs are less likely to be terminated than the ones created recently. 2. Budgetary programs which managers of allocation are the main state institutions are less likely to be terminated than the ones which are administered by other institutions. 3. The number of budgetary programs should increase in pre-accsession period and after it, because Lithuania has to implement EU norms and in order to receive financial support from EU Structural Funds. 4. The number of budgetary programs should decrease after the implementation of public administration reforms, set by the 15th Government. 5. Goverments‘ ideological changes in Lithuania lead to the increase in budgetary programs‘ termination. 6. Formation of new goverments after significant changes in ruling majority lead to the increase in budgetary programs termination. The main findings of this analysis are as follows: 1. During the time period researched there were 2084 new programs identified among which 1861 programs were terminated. 2. It was assessed that during first eight years budgetary programs’ quantity was increasing while after year 2007 quantity of budgetary programs decreased. Budgetary programs‘ initiation was increasing during the first 5 years, after that the quantity of initiations was not high. Budgetary programs‘ termination was high during two periods: 2001-2004 and 2009-2011. 3. Budgetary programs’ survival is dependent on the program’s focal areas, functions, status, managers of allocation, age, and years of initiation; however it is not dependent on the governments’ formation or ideology. 4. Formation of new Goverments when there are fundamental changes in the ruling majority as well as a change of government ideology leads to the increased number of terminated budgetary programs. Added value of this thesis is as follows: it represents a new and comprehensive data set of all Lithuanian budgetary programs; for the first time Lithuanian budgetary programs are systematically qualified; it assesses different factors that lead to the changes in budgetary programs and determine which factors are crucial, i.e. lead to the most significant changes. |
