Analysis of Budgets of Some Communities of the Martuni Province in 2019-2021

Abstract

Key words: state budget, municipal budget, special income, own income, expenses, interest, implementation This article presents the planned and actual budgets of some communities of Martuni province, as well as the subsidies allocated from the state budget. The pre-war/2020/ and post-war periods were studied, including those communities that remained occupied by the enemy after the war. The article includes the private incomes of the studied communities, which are important in the formation of budget incomes. In 2019, the total revenues of the 35 municipal budgets of Martuni province amounted to 96.4% of the plan, of which the own revenues actually made up 98.2%, the planned provision was 144075.8 thousand drams, 134,500.0 thousand drams were financed from the state budget: the implementation is 93.4%. The expenses in the specified time-period were planned for 388411.2 thousand drams, as a result 354325.2 thousand drams or 91.2% were used. In 2020, the total revenues of the budgets of the communities of Martuni province actually amounted to 69.8% compared to the plan. At the same time, the implemantation of own revenues was 42.9%. Allocations from the state budget made up 99.9%. The expenses of the communal budgets actually amounted to 75.6% of the plan. It should be noted that the pandemic since the beginning of the year, the war in Karabakh on September 27 affected the formation and use of municipal budgets. In 2021, the income implementation of the budgets of 35 rural areas of Martuni province was actually 80.9%, of which only 66.4% compiled the own incomes. 95.2% of subsidized allocations were made. In 2021, out of the planned 410689.0 thousand drams, 343646.8 thousand drams were actually used for the expenses of the budgets of the communities of the Martuni province; the implementation was 83.7%.