Budgetary resolution

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The budgetary resolution is a legal act of body representing government entities, created in accordance to requirements of the budgetary procedure, which includes the all basic issues of finance of government in a calendar year.

According to the article: 184 of the Act on public finances, the budget resolution includes two types of legal content: order sizes and structure the general public funds obtained by local government entity during the financial year and the provisions about the budgetary authority.


Provisions reserved for budgetary resolutions:

  • the projected income of government entities, according to budget classification rules,
  • provisions on planned expenditures by sections and chapters of the budget classification,
  • current expenditure with emphasis on: wages and salaries, expenses from derivatives, grants to support local government unit debt,
  • property expenditure: capital expenditure, investment purchases and capital spending,
  • provisions about sources for covering the budget deficit, or about the purpose of the planned surplus,
  • income and expenditure related to the implementation of the tasks of state administration assigned,
  • provisions of the separate income and expenditure related to the implementation of agreements or arrangements between local government units,
  • provisions on separate expenses, which are associated with multiannual investment programmes and expenditure programmes and projects implemented with funds from the European Union,
  • in the case of municipalities and provinces, revenues from the fees for the sale of alcoholic beverages, and expenditure on programme of prevention and alcohol problem-solving program,
  • provisions about the extent and the amounts of funds provided by the central budget, grants and investment grants,
  • other provisions,
  • plans of the revenues and expenditure of budgetary unit, plans of the revenues and expenditure of EU funds, as well as plans for own income and expenditure of budget units,
  • provisions about limits for new commitments in relation to incur new debt,
  • the limits for borrowing obligations during the financial year,
  • borrowing authorization for agreements included in the budget resolution, limits for long-term liabilities in investment programs.

Budget resolution is not a normative and widely applicable act. Main user of budgetary resolutions is the executive body of the local and central government entities.

See also:

Budgetary resolutionrecommended articles
Budget expenditure of the local governmentNon-expiring expensesMandatory disclosureInspection feeFiscal AgentDirect taxModified gross leasePreliminary expensesLimited partnership