Budžets ir pašvaldības politikas izpausme un līdzeklis valsts deleģēto un pašvaldības autonomo mērķu sasniegšanai. Tāpēc lietderīgi salīdzināt procedūras, ko lieto dažādas pašvaldības dažādās valstīs. Pievienots Eiropas Padomes organizēts pētījums 2000-o gadu sākumā.
"BUDGETARY PROCEDURES AND BUDGET MANAGEMENT AT LOCAL AUTHORITY LEVEL"
Report by the Steering Committee on Local and Regional Demcoracy
with the collaboration of Mr. Jean-François Husson
Adopted by the CDLR at its 29th meeting, 27-29 May 2002
Saturs:
INTRODUCTION...............................................................................................................5
1. THE AIMS ASSIGNED TO BUDGETARY PROCEDURES .......................................6
1.1. The European Charter of Local Self-Government: effectiveness and responsibility. 6
1.2. An intermediate aim: budget transparency ..........................................................6
1.3. Budgetary procedures at the service of effectiveness and responsibility .............7
2. BUDGET CONSTRAINTS..........................................................................................9
2.1. Multi-annual approaches.....................................................................................9
2.2. Budget constraints ............................................................................................12
3. BUDGET INFORMATION.......................................................................................17
3.1. Structure of the budget......................................................................................17
3.2. Presentation of expenditure ..............................................................................18
3.3. Level of detail in budget documents and appendices ........................................18
3.4. Comparing forecasts with transactions..............................................................20
3.5. Inter-authority comparisons ("benchmarking")...................................................21
4. THE BUDGETARY CYCLE......................................................................................22
4.1. Preparing the budget within the local administration..........................................22
4.2. Finalising the local executive’s proposals ..........................................................24
4.3. Budget debates in the council and its committees.............................................25
4.4. Approval of the budget ......................................................................................29
4.5. Execution and supervision of the budget...........................................................30
4.6. Closure of the budget and discharge.................................................................32
5. OTHER FACTORS AND AGENCIES.......................................................................34
5.1. Training for those involved in budgeting............................................................35
5.2. Personal accountability .....................................................................................36
5.3. Internal auditing ................................................................................................37
5.4. External auditing ...............................................................................................38
5.5. Regional and state audit offices ........................................................................41
5.6. Other institutional bodies involved.....................................................................42
5.7. Citizen participation...........................................................................................43
CONCLUSION.................................................................................................................46
BIBLIOGRAPHY..............................................................................................................51
APPENDIX
GUIDELINES...................................................................................................................53