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Features of the Budget Process in the Romanian Administrative-Territorial Authorities

机译：罗马尼亚行政区当局预算程序的特点

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摘要

All the procedures regarding the making up of the project budget, its approval, the budget execution, the closing and approval of the execution account, as well as the budgetary control represent the so-called "budget process", which is developed within a constitutional and administrative-institutional frame, with different features from one country to another. To be more specific, the procedures, starting with the budget project elaboration, are developed under the Ministry of Finances surveillance which has the Directorate General for Budget to centralize all the proposals received. These proposals are turned into the ministries budgets, the central organs of the public administration budgets as well as the projects of the local budgets.
机译：有关项目预算的编制，批准，预算执行，执行帐户的结帐和批准以及预算控制的所有程序代表了所谓的“预算过程”，它是在宪法中制定的。和行政机构框架，每个国家的特点各不相同。更具体地说，从预算项目的拟订开始，在财政部的监督下制定了程序，该部由预算总局负责集中所有收到的建议。这些建议变成了部委预算，公共行政预算的中央机关以及地方预算的项目。

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