Oditor, Vol. V, No. 01/2019

AUDIT ASPECT OF EXECUTION OF THE BUDGET
Marija Коvačević[1], Jelena Trandafilović[2], Daut Kalač[3]

Date received: 23.01.2019.
Date accepted: 26.03.2019.

doi:10.5937/Oditor1901091K

UDK:
336.148 657.631.6
JEL: H61, H68

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.

Key words: budget, expenditures, receipts.


[1] Marija Kovačević, Army of Serbia, Street Gardijska No. 5, Belgrade, e-mail: maja.kadet@gmail.com
[2] Jelena Trandafilović, Pension and Disability Insurance Fund, Street Nemanjina No. 30, Belgrade, e-mail: jelenatrandafilovic@yahoo.com
[3] Daut Kalač, University of business studies, Street Jovana Ducica No. 23a, Banja Luka, B&H, e-mail: djordjevicdragomir9@gmail.com