Public Spending and Budget Execution in Public Administration
1. S the financial outlay of the various public administrations in order to meet social needs, with the restrictions contained in the budget.
Therefore, public spending is based on the use of monetary resources is carried out by public administration and its target is determined in the public interest, the satisfaction of the general interest.
2. It is generally understood as the whole revenue monetary funds received by various government in taxes, fees, contributions, income from capital, etc. Means spending money implementing these revenues, according to the criteria set by the budgets of public administrations in order to meet social needs set out in the budget.
3. Sí.Son legislation authorizing the maximum amount of the expenditure made during the fiscal year and estimates of the revenue needed to finance them.
4. The references to the need of public spending are included in all activities undertaken by the government, because, as everyone knows, human and material resources required to perform any act (for example, national defense, public education, justice, etc.). However, we can say that Chapter III of Title 1 of the Constitution, which deals with the guiding principles of social and economic policy, the constant references to public spending are well known, as well as in Title VII, which deals with the Treasury.
5. It is necessary to include in the budget all obligations it has to meet the public sector.
Outline of public spending
1. Gasto.2 proposal. Crédito.3 retention or reservation. Previa.4 Control. Gasto.5 approval. Disposición.6. Recognition of the obligation. 7. Pago.8 proposal. Pago.9 Management. Payment material.
7. Once approved, the Budget
Law for the State by the legislature, approved by the King and published in the Gazette, begins its implementation phase, which corresponds to the Administration.
The limitation of the budget reflects three aspects: temporal, qualitative and temporal cuantitativo.Limitación. Budgeted appropriations must be used to cover actual costs in the year of the budget which they contain.
9. The PAO is the general director of the Treasury and Financial Policy and authorizing officers are expected to depend on that side.
Moreover, the presidents or directors of autonomous state agencies’ computers will be payments for expenses proper to charge services.
10. The payment order is to provide that the Treasury will satisfy the amount of the obligation liquidated, recognized or incurred. It is the execution of the obligation of the payment order Administración.La comprises the following steps:
a) Formal Order of payment: as agreed by the ministry of finance or the director general of the Treasury.
b) Order payment material: that is the realization of the payment by check or transfer from the Treasury’s current account at the Bank of Spain, after distribution or allocation of funds.
11. The order of expenditure. It includes the following phases:
A) Authorization: The act under which the ministry or the competent authority agrees to the implementation of an expense, calculated as true or approximately reserved for that purpose all or part of budgeted provision.
In the above authorization, the following actions:
a) Proposed expenditures.
b) Certificate of existence of credit, issued by the accounting department.
c) After spending control delegated by the intervention.
B) The provision or commitment: to act on the agreed contract out work, service or purchase of goods.
C) Recognition or contraction of the obligation: the act by which the Administration assumes the obligation to charge the amount once it is justified by the particular realization of its benefits.
D) Offering to pay: the act by which the representative of the management center that has acknowledged the existence of an obligation to pay, on behalf of an applicant, requested the Director General of Treasury, as a general payment computer, which, according to current regulations, order payment.
Unidad cash?
The accounting principle of unity requires that all cash resources and expenditures of the Treasury are included not only in a single budget, but it is addressed or departing from a single box.
What kind of control?
An external control. Once the executive has made the expenditure, it is considered by the Court of Auditors and their report submitted to Parliament.
Principios general government spending
Legality Control .- .- .- Unit Budget Unit Fund.
15. Sort correctly b) Authorization c) Disposition d) Commitment. A) Recognition of the Obligation and e) Motion to pay.
Etapas of Payment:
Payment Order
Order formal material charges.
“Usual method of payment of public administration? 18 Yes. “Extraordinary expenses?
Derivatives usually an unforeseen event causes a budget amendment.
“Qualitative and quantitative limitations of public expenditure?
Monetarias.Las Quantity limitations are qualitative limitations are expense items or items.
Does the state account in the Bank of Spain?
Yes, the State Treasury.
21. Tribunal’s functions are functions of the Court of Auditors the audit of the financial and economic activity in the public sector and the prosecution of the accounting liability incurred by those who are responsible for the management of assets, flow or public. Assigned to it, thus two functions: audit and review.
22.Opción wrong. The classification of public spending, a) True.
Notes the wrong choice
C) The command authorization.