ANALYSIS OF THE BUDGET EXECUTION ACCOUNT OF A LOCAL PUBLIC ADMINISTRATION

Deac Claudiu – Florin
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Deac Claudiu – Florin: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA

Annals - Economy Series, 2018, vol. SPECIAL, 204-208

Abstract: The financial reporting of public institutions includes official documents presenting the financial position of the assets managed by the state and the territorial administrations as well as the execution of the revenues. The financial statements are drawn up on the basis of the European and national legislative framework and are approved by the chief credit officer. The budget execution account is a component of the financial statements prepared by the public institutions in Romania. The article analyzes to what extent the expected revenues and expenditures within the budget are contained in the budget execution account. The budget execution account comprises all the financial operations taking place during the financial year and has a direct link with the revenue received and the payments made, structured according to the budget.

Keywords: financial statements; expenses; revenue; budget (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2018:v:special:p:204-208

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