PARTICULARITĂłILE CONTABILITĂłII ÎN INSTITUłIILE BUGETARE

Abstract

The budgetary expenditures have as precise destination and limited, being determined byauthorizations contained in specific laws and in the annual budgetary laws. No expenditurecan be budgeted, neither employed or effectuated, if there is no a legal base for thatexpenditure. An expenditure from a public fund can be employed, ordered and paid if it isapproved by the law and it has legal provisions.

Keywords

• public expenditure
• budget
• hiring
• ordering
• payment
• officer