Abstract

The article analyses in detail budgetary reporting obligations in local government units. This analysis allowed to capture the essence of preparing budget reports. As it turns out, the legality of preparation of the report and the promptness of delivery to the appropriate entity are closely related to the public finance discipline. Non-compliance with budgetary reporting obligations or an omission in this respect may lead to a breach of the public finance discipline. Many reservations are caused not so much by the severity of penalties imposed for such violations, but by the functioning of the current budget reporting system.

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