| Abstract [eng] |
The budget of Siauliai district municipality, the processes of budget planning, correction and performance, the structure and dynamics of incomes and expenditure have been analyzed in this Master thesis. The analysis of scientific literature, the laws of the Republic of Lithuania, acts and decisions of Siauliai district council are presented in the work. The laws of the Republic of Lithuania regulating the activities of municipal institutions have been evaluated. Works of Lithuanian and foreign authors on local self–government, municipality functions as well as an institutional structure of the municipality have been analyzed and systematized and a model institutional structure of the municipality in Lithuania has been presented and analyzed. The activities of Siauliai district municipality in the municipal general institutional system have been discussed in the work. Having done the analysis a conclusion was made that budgets formation in municipalities should be improved. |
