| Abstract [eng] |
This master’s work analyzes the policy of the budget formulation and its execution in the municipalities of the Republic of Lithuania and reveals their structural peculiarities. The principles and the methods of the municipal budget formulation are also submitted here; the financing of the municipality in accordance with the functions delegated to it, as well as the municipal sources of revenues and the groups of expenditures are discussed in the work. The analysis of the dynamics of the budgetary revenue, expenditure and the structural changes of Mazeikiai District Municipality for the years 2003-2008 was carried out, and its economic evaluation was made. By using linear statistic prediction, the methods of logarithmic trend function and the linear equalization according to the presumptions of the average absolute increase, the prognosis of the budgetary revenue and expenditure of Mazeikiai District Municipality for the years 2009-2011 was carried out. At the end of the work one can find the results of the analysis of the municipal budget formulation and execution. |
