| Title |
Savivaldybės biudžeto valdymas: Kretingos rajono savivaldybės 2011-2013 metų atvejis / |
| Translation of Title |
Management of municipal budget: case of Kretinga district municipality in 2011-2013. |
| Authors |
Stuopelienė, Gerda |
| Full Text |
|
| Pages |
87 |
| Keywords [eng] |
municipality ; budget ; management ; fiscal decentralization |
| Abstract [eng] |
In this Master thesis, the phases of forming municipal budgets and the budget plan realization are analyzed. It is stated that fiscal decentralization takes place in Lithuania but it has been noticed that financial independence of municipalities is limited by the existing order of forming the budget income when state subsidies make the largest part of municipal budget. In such a way municipalities have less independence in planning expenses. Consequently municipalities are not stimulated to save resources and there are uncertainties in effective usage of resources. That is why it is purposeful to analyze budget planning and realization and seeking for methods to enlarge financial independence. The aim of the thesis is to analyze the management of budget of Kretinga district municipality in 2011–2013. In order to reach the aim, following objectives were set: to analyze theoretical issues of management of municipal budget; to analyze the formation and realization of 2011–2013 budget of Kretinga district municipality; to propose improvements for management of budget of Kretinga district municipality. . |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2015 |
