THE ANALISYS OF LOCAL BUDGET PERFORMANCE IN TERMS OF REVENUE AND EXPEDITURE

Abstract

Measuring the performance of local government is about ensuring sustainable government for the benefit of citizens. The importance of the subject is highlighted by the multitude of research carried out with the aim of identifying and testing the most accurate indicators that would show a clear picture of future management actions. This article deals with theoretical and practical aspects of budgetary performance, the indicators that can be taken into account, and its measurement at the level of local entities. The budget being the main tool at local and central level that highlights all planned and executed revenues and expenditures, it can be a tool for analysis and debate in order to promote economically efficient local services with an appropriate social impact. This article aims to analyse performance through the prism of budget indicators, i.e. revenues and expenditures of local entities in order to demonstrate the importance of the two indicators mentioned above. The scientific approach will be based on the analysis of the two indicators over a ten-year period at the level of a local government.

Keywords

• financial performance
• local budget
• income
• expediture
• sustainability.