Oditor, Vol. V, No. 01/2019
AUDIT ASPECT OF EXECUTION OF THE BUDGET
Marija Коvačević, Jelena Trandafilović, Daut Kalač
Date received: 23.01.2019.
Date accepted: 26.03.2019.
JEL: H61, H68
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.