Results 21 to 30 of about 42,016 (159)

Nyamira County Programme Based Budget 2023/2024

open access: yes, 2023
The County Government of Nyamira 2023/2024 Programme Based Budget (PBB) has been prepared in line with the provisions of Section 125 of the the Public Finance Management Act, 2012.

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ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020
This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews
Amor Marundha
doaj   +1 more source

BUDGET CONTROL WHEN PLANNING LOCAL BUDGETS

open access: yesWORLD OF FINANCE, 2018
Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore,
Olha KYRYLENKO, Oleh VATSLAVSKYI
openaire   +2 more sources

The Effects of Budget Transparency on the Budget Balances and Expenditures of Croatian Local Governments

open access: yesSouth East European Journal of Economics and Business, 2022
Abstract The purpose of this paper is to find out whether budget transparency (BT) allows for better control over public finances, especially in pre-election periods. Thus we investigate the impact of BT, i.e., the digital availability of five key budget documents, on the budget balances and expenditures of all 556 Croatian local ...
Mihaela Bronić   +2 more
openaire   +1 more source

Nyamira County Programme based Budget 2021/2022

open access: yes, 2021
The County Government of Nyamira 2021/2022 Programme Based Budgeting (PBB) has been prepared in line with the provisions of Section 125 of the the Public Finance Management Act, 2012. The Budget Estimates have been generated based on the County Fiscal

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Isiolo County Programme Based Budget 2022/2023

open access: yes, 2022
The 2022/23 Budget estimates affirm to the County government’s ability to balance its budget despite the meager allocations from the National Government. The total revenue estimate for fiscal year 2022/23 is KES. 5,433,770,259 These includes KES 113,686,

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Prospects for development of initiative budgeting in mobilization economy

open access: yesВестник университета, 2023
In modern Russia, the initiative budgeting mechanism has been developing systematically since 2015. The practice has been launched in 51 out of 85 constituent entities of the Russian Federation.
P. A. Boytsov, M. L. Dorofeev
doaj   +1 more source

Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016
Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the ...
Fajar Saputro   +2 more
doaj   +1 more source

TREASURY EXECUTION OF LOCAL SPENDING BUDGETS: PROBLEMS AND SOLUTIONS

open access: yesФинансы: теория и практика, 2017
The theoretical and practical aspects of using a treasury management system for servicing of local budgets are considered; the role of treasury bodies in routine management of local finances is defined.
D. I. Dema, N. N. Feshchenko
doaj   +1 more source

Financial Decentralization and Fiscal Imbalance of Local Budgets in Ukraine

open access: yesНаукові записки НаУКМА: Економічні науки, 2020
The purpose of the article is to identify the correspondence between the revenue and expenditure parts of local budgets, which are responsible for the significant part of state expenditure financing due to financial decentralization reform.
Tetiana Bui, Oleksandra Kovalchuk
doaj   +1 more source

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