IDEAS home Printed from https://ideas.repec.org/a/scm/usvaep/v21y2021i2(34)p148-154.html
   My bibliography  Save this article

Establishing Local Budget Expenditure - Fundamental Stage Of Local Budgeting

Author

Listed:
  • Cristinel ICHIM

    (“Ştefan cel Mare†University of Suceava, Romania)

Abstract

The establishing, sizing and distribution of local budgets expenditure by authorizing officers, by purpose, i.e. shares, activities, programs, projects, objectives, shall be carried out in accordance with the powers of the local public administration authorities, the priorities set by them, with a view to their operation and in the interests of the local authorities concerned. Factors affecting the size of local budgets include subjective factors, including random or unpredictable phenomena during the process of budgeting and approving the local budget. In this article we propose to investigate and analyze how to establish the provisions on the expenditure side of the local budgets, but also to identify an optimal method for establishing them. The study starts with the presentation of traditional methods of establishing expenditure in local budgets: the automatic method, the method of increase (decrease) and the method of direct evaluation. A central part of the article is the presentation of the main categories of public spending in Romania's local budgets. Research carried out through this article shows that under the current circumstances it is necessary that the design, rationale and preparation of local budgets must take into account economic development requirements, social and cultural requirements and requirements for the functioning of local administration.

Suggested Citation

  • Cristinel ICHIM, 2021. "Establishing Local Budget Expenditure - Fundamental Stage Of Local Budgeting," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 21(2(34)), pages 148-154, December.
  • Handle: RePEc:scm:usvaep:v:21:y:2021:i:2(34):p:148-154
    as

    Download full text from publisher

    File URL: http://www.annals.seap.usv.ro/index.php/annals/article/view/1329/1082
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cristinel Ichim, 2023. "Optimisation Of Establishing Revenues Of Local Budgets," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 29-34, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:usvaep:v:21:y:2021:i:2(34):p:148-154. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.