Rapoarte privind executarea bugetului

Budget execution reports

In accordance with the provisions of Law No. 181 of 25.07.2014 on Public Finance and Fiscal Responsibility, the reports on the implementation of the national public budget and its components are elaborated and published monthly, semi-annually and annually.

The managers of the component budgets of the national public budget prepare and publish reports on the execution of the budgets they manage.

The Ministry of Finance prepares and publishes the report on the national public budget execution.

Monthly budget execution reports provide information about:

- revenues;
- expenditures;
- the budget balance (surplus/deficit);
- funding sources.

Related the national public budget and its components:

the state budget;

the state social insurance budget,

the mandatory health insurance fund;

local budgets.

These reports include the approved and executed indicators, as well as the indicators executed for the same period of the previous year.

Information on overdue liabilities and debts (arrears) of the state budget and of local budgets are prepared and published each month.

The semi-annual report on the execution of the national public budget and its components for the current budget year is drafted and submitted to the Parliament by the 15th August.

The semi-annual report on the execution of the national public budget and its components provides information on:

Recent macroeconomic developments of the national economy;

The execution of the national public budget;

The execution of the state budget;

Developments in government debt and other contingent liabilities;

The prospects for the execution of the state budget by the end of the year.

The Annexes to the semi-annual report on the execution of the national public budget and its components provides information on:

The execution of the general indicators of the national public budget and its components;

The execution of the national public budget indicators according to the economic classification;

The execution of the state budget indicators according to the economic classification;

The execution of central public authorities’ budgets; and

Estimates of the expected execution of the national public budget by the end of the year.

The annual reports on the execution of the state budget, the state social insurance budget and the mandatory health insurance fund are prepared by the respective budget administrators and submitted to the Government and then to the Parliament for approval by the 1st June of the year following the reporting period.

The annual reports on the execution of local budgets are drawn up by the local executive authorities and submitted to the local councils for approval by 15 March of the year following the reporting period.

Annual reports on budget execution are presented in a format comparable to the approved budget format and include:

The characteristics of the macroeconomic framework in the respective year and the dynamics and trends of indicators compared to the previous years;

An assessment of the implementation of fiscal policy measures in relation to budgetary projections as well as explanations for possible deviations from the medium-term macro-budget limits;

The level of implementation of revenues, expenditures and sources of financing in relation to the planned indicators, with the previous year execution and explanations for deviations;

Explanations of changes in the budget made during the year;

The level of state debt/administrative-territorial units’ debt in relation to the established limits;

The level of programme implementation; and

Other relevant information.                 

The annexes to the annual reports correspond to the annexes of the approved budget law.

 

Relevant documents

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