| Abstract [eng] |
The budget revenue and expenditure of municipality of the districts of Šiauliai in 2008-2012 years is analysed in this final Master‘s Work, because rationally designed municipal budget revenue and expenditure framework allows for a purposeful planning, allocation, coordination and control of finances, which would help to optimize the cost of municipal and properly to maximize the economic and social well-being. The main problem - the municipality is unable to generate sufficient revenues to fund essential costs. The aim - analysis of the municipal budget revenues and expenses, and an evaluation of their trends, budgetary revenue and expenditure of development policies and measures. The final Master‘s Work presents a theoretical analysis of the municipal budget aspect, and in a case study based on the Šiauliai district for 2008-2012 year‘s data. The study confirmed the research hypothesis is formulated to Šiauliai district budget both revenue and expenditure, and the unused reserves. |
