COUNTY BUDGET AS A MANAGEMENT TOOL IN LOCAL GOVERNMENTS

The budget is the basis of local government ϐinancial management. A local unit executes its statutory goals according to the budget. The appropriate preparation of a budget, accounting for the social and economic needs, is the fundamental responsibility of a voyt (an elected county chair). The basic principles and terms of preparation and enactment of a budget as well as its speciϐicity and required elements are included in the public ϐinance bill. Regardless of the statutory requirements, the preparation of a budget should take the principles of planning and administration into account. Retaining a strictly administrative model of financial management is insufficient given challenges faced by local governments. A proper analysis of county financial conditions determines the direction and strategies of county development, based on the budget and using non-budgetary funds.


Other Titles:
BUDŻET GMINY JAKO ELEMENT ZARZĄDZANIA JEDNOSTKĄ SAMORZĄDU TERYTORIALNEGO
Issue Date:
2012-2012-2012
Publication Type:
Journal Article
ISSN:
2083-3725
Language:
English
Published in:
Economic and Regional Studies (Studia Ekonomiczne i Regionalne), Volume 5, Number 2
Page range:
100-106




 Record created 2017-11-13, last modified 2017-11-13

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