Financial Implications On The Budgets Of Administrative-Territorial Units In The Context Of Default On Accrual Accounting Requirements
Following the audit/control missions, there were registered inaccurate situations which concern the correct registration of financial and exceptional operation revenues and expenditures, based on documents attesting their way and content. Thus, in the relation between the local budget of the administrative-territorial unit and two trading companies of local interest, with regard to the granting of subventions to the two companies, there were identified certain value discrepancies between the amounts approved by the local budget, in less and those provided in the budgets of the entities under discussion. The discrepancies of the budgets mentioned above had direct consequences on the reality of financial statements of the respective partners, on their budgets and on the fiscal regimes of the local subordination entities.
Volume (Year): XVIII/Supplement (2012)
Issue (Month): (November)
|Contact details of provider:|| Postal: Str. Daliei nr. 1/A, 300558 Timişoara|
Phone: 0256-202931 int. 115
Web page: http://fse.tibiscus.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:527-532. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ramona Violeta Vasilescu)
If references are entirely missing, you can add them using this form.