Selected Problems of Budgeting in Local Government Units

Olga Szolno
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Olga Szolno: Maria Curie-Sklodowska University in Lublin, Poland

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Abstract: The aim of this article is to demonstrate the need for reorganization of budgeting in local government units. The author presents performance budgeting as an antidote to the problems of individuals and to increase the rationalization of expenditure budgeting. Due to the article, a comparative analysis of traditional and performance budgeting in local government units was made to determine their advantages and disadvantages as well as the impact on the functioning of local government. It was also shown that the consequences of the implementation of performance budgeting is a modification of accounting policies and the introduction of taks-controlling. The article presents the role of the accounting system in budgeting in local government.

Keywords: local government units; budgeting; performance budgeting; accounting system; controlling. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp16:873-878

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