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Ελληνικά The keys to the 2024 budget
The primitive budget
The primary budget is the first compulsory act in the budgetary cycle.In accordance with the law of 2 March 1982, it must be approved by the deliberative assembly before 31 March of the year to which it relates and sent to the State representative within 15 days of its approval.
By this instrument, the authorising officer is authorised to carry out the revenue and expenditure operations entered in the budget for the period running from 1 January 2008 to 31 December 2009.er The financial year runs from 1 January to 31 December of the calendar year. This principle of annuality is subject to a number of adjustments to take account of transactions that are planned and committed but not completed by the end of the year.
The administrative account
The administrative account reconciles the forecasts or authorisations entered in the budget at chapter or article level, in accordance with the provisions adopted when the initial budget was voted, with the actual expenditure (mandates) and revenue (vouchers), presents the accounting results for the financial year, and is submitted by the authorising officer for approval to the deliberative assembly, which adopts it definitively by a vote.
