Students of the Educational Program “Financial Security” in the Practical Dimension of the Budget Process: Educational Visit to the Structural Units of the Berehiv District State Administration (RDA-RVA)

On May 1, 2025, second-year bachelor’s degree students majoring in 072 “Finance, Banking, Insurance, and the Securities Market” (Educational Program “Financial Security”) made an educational and practical visit to the Financial Department and the Department of Social Protection of the Population of the Berehiv District State Administration (RDA-RVA). The aim of the event was to consolidate the students’ theoretical knowledge by introducing them to the real mechanisms of the functioning of state financial institutions at the regional level.

At the Financial Department of the Berehiv District State Administration (RDA-RVA), the students were welcomed by the head of the department, Tetiana Ivanivna Babich. During the meeting, Tetiana Ivanivna provided the students with a detailed overview of the organizational structure of the department, its main areas of activity, and the key tasks performed by the financial service at the district level. Special attention was given to the formation, approval, and execution of the district budget, the allocation of budget appropriations between the main budgetary authorities, management of budget transfers, and inter-budget relations. The challenges faced by local government bodies in the budget process during martial law were also discussed.

The next location was the Department of Social Protection of the Population of the Berehiv District State Administration (RDA-RVA), where the students had the opportunity to meet with the deputy head of the department, Olena Yevhenivna Berki. During the meeting, issues regarding the financial support of state and local social programs, the procedures for assigning and financing housing subsidies, benefits, assistance for low-income groups, and other social payments were discussed. Olena Yevhenivna shared practical cases from her own experience, emphasizing the importance of efficient budget management to ensure the proper level of social protection for citizens.

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Such field trips are extremely valuable for developing the professional competencies of future economists and financiers. They contribute to a deeper understanding of the theoretical aspects of the budget process by students, highlight the implementation of state financial policy at the local level, and emphasize interdisciplinary connections with other academic subjects.

We express our sincere gratitude to Tetiana Ivanivna Babich and Olena Yevhenivna Berki for the informative, sincere, and highly interesting meetings. Your openness, professionalism, and willingness to share practical experience have made a valuable contribution to the professional growth of future specialists in the field of financial security.

Department of Accounting and Auditing

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