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The Specifics of Expenditures’ Execution at Public Institutions of Culture

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  • Dumitru Franca

    ()
    (“Tibiscus” University of Timisoara, Faculty of Economic Sciences)

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    Abstract

    According to public finance legislation, budgetary credits approved by the state budget can be used at the request of the principal credit officer, only after opening credits or supplying funds by the Ministry of Finance, by opening accounts on their behalf. The Minister of Culture allocates budgetary credits approved by the state budget for the own needs of its' institutions, by drawing up the application for opening credits (two copies) to the Ministry of Economy and Public Finance and for the current and capital expenditures of the subordinated institutions, in relation to their tasks, based on the available budget on credit allocations.

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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 1 (May)
    Pages: 711-714

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    Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:711-714

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Keywords: expenditures; public institutions; culture; budgetary credits; allocation;

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