COUNTY BUDGET AS A MANAGEMENT TOOL IN LOCAL GOVERNMENTS

Matylda Gwozdzicka-Piotrowska

Economic and Regional Studies (Studia Ekonomiczne i Regionalne), 2012, vol. 05, issue 2

Abstract: 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.

Keywords: Financial; Economics (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ags:plecrs:264929

DOI: 10.22004/ag.econ.264929

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