Derularea procesului bugetar în România
The Budgetary Process in Romania

Summary/Abstract: The budget process includes all actions and measures taken by the competent public authorities, in order to materialize the objectives of economic and financial policy implemented by the executive. By default, the budgetary process involves mobilizing public funds in the general government and their subsequent allocation in the provision of public goods and services and in line with the government program, as they were developed by the executive and approved by the legislature. The budget process is a sequence of steps consisting in the development, approval, execution, completion, control and report on budget execution. The budget process each year ends with the approval of the general account of its implementation.

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