AUDIT ASPECT OF EXECUTION OF THE BUDGET

Marija Коvačević; Jelena Trandafilović; Daut Kalač

doi:10.5937/Oditor1901091K

Authors

Marija Коvačević Army of Serbia, Belgrade Author
Jelena Trandafilović Pension and Disability Insurance Fund, Belgrade Author
Daut Kalač University of business studies, Banja Luka, B&H Author

DOI:

https://doi.org/10.5937/Oditor1901091K

Keywords:

budget, expenditures, receipts

Abstract

The procedure of the budget carrying into effect, wherein it represents the most important process in the budgetary operations, is discussed in this paper. According to one idea, the budget carrying into effect represents the spending of funds for specific needs and purposes, and on the other hand, besides spending of funds, it includes the collecting of receipts during the year.

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