Ефективност и контрол при разходването на средства за социална подкрепа: бюджетни аспекти и практическо изпълнение
Efficiency and Control in the Spending of Social Support Funds: Budgetary Aspects and Practical Implementation

Author(s): Stela Popova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Administration, Public Finances, Fiscal Politics / Budgeting
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial control; public expenditures; efficiency; state budget; social assistance
Summary/Abstract: This report examines the efficiency and control mechanisms in the management of public funds allocated for social support in Bulgaria. The topic is of particular importance given the growing role of social policy in ensuring social justice and financial sustainability. The study analyzes the key legal frameworks, the processes of budget planning, and the actual execution of expenditures for various types of social assistance. Special attention is paid to the comparison between the allocations in the State Budget Act and the actual expenditures, highlighting the main reasons for discrepancies. Based on the conducted analysis, conclusions and concrete recommendations are formulated to enhance transparency, efficiency, and accountability in the management of public funds for social support.

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