LOCAL BUDGET DECISIONS

Abstract

Local budgetary process requires the involvement of local government entities responsible for the development, approval and execution of local budgets that are fulfilling their responsibilities following a trial decision. This article aims to treat a species of administrative decision with great importance in conducting local budget process, namely budgetary decision. This paper begins with the definition of administrative decision and its identifying features. For administrative decision to ensure maximum efficiency in achieving the purpose, it must meet several requirements: needs to be scientifically and socially; is the result of managerial team effort likely to stimulate citizens’ initiative; to be pragmatic and simple; to be appropriate; to have a systemic nature. In part two of our scientific approach, we focused of the study of adoption and implementation of budgetary decisions in the context of preparation, approval and execution of budgets. These types of decisions, although apparently are independent to some extent, in reality they are interdependent, not being treated in a strictly fixed order.