An increase in authorities and resources sets the task of efficient application of available resources and guaranteeing the quality of the municipal services provided before the local self-government. In this respect the guidebook, entitled Expenditure standards in by industries as a basis of efficient financial management for various types of hromadas. It was prepared and published within the UN Recovery and Peacebuilding Programme, funded by the EU, for the purpose of revealing the issue of fiscal decentralization for local self-government.

The publication describes financial management in different spheres: education, youth policy, health care, social protection, etc. It comprises references to the main regulatory framework, regulating local self-government authorities, information on the appropriate service standards, aims of the public policy in the appropriate sphere, the result values, with the gender targeted budgeting having been taken into account and algorithms of expenditure standard calculations, based on the current legislation.