Kauno miesto savivaldybės biudžeto analizė

LTStraipsnyje nagrinėjamas 2015-2019 metų Kauno miesto savivaldybės biudžetas. Pirmoje straipsnio dalyje teoriniu aspektu pateikiama savivaldybių biudžetų formavimo etapai, savivaldybių biudžetų pajamos ir asignavimai. Kauno miesto savivaldybė yra antra didžiausias savivaldybė pagal dydį Lietuvoje, todėl labai svarbu įvertinti, ar šio miesto biudžetas tinkamai yra valdomas ir kontroliuojamas. Rašant straipsnį buvo naudotasi mokslinės literatūros šaltiniais, teisės aktais, Kauno miesto savivaldybės duomenimis. Antroje straipsnio dalyje išanalizuotos Kauno miesto savivaldybės biudžeto pajamos ir išlaidos, jų pokyčiai. Taip pat išnagrinėta pajamų ir išlaidų pasiskirstymo struktūra, dinamika, struktūros pokyčių priežastys. Straipsnio pabaigoje pateikiamos išvados, atsakiusios į išsikeltus uždavinius, taip pasiekiant užsibrėžtą tikslą. [Iš leidinio]

ENThe national budget in Lithuania consists of state and municipal budgets. In order for the state to be able to improve the well-being of the state's citizens every year, the necessary funds that the state receives from the population and companies through taxes, in the form of grants from the European Union. It is no less important for municipalities to improve the economic and social situation of the managed territory by using the budget available to the municipality, therefore it is relevant for every inhabitant how and whether the budget funds are used properly. Research problem - Is the budget of Kaunas city municipality properly managed? The aim of the research is to analyze the budget of Kaunas city municipality. Tasks: 1. To examine the theoretical aspects of the cycle and formation of municipal budgets; 2. To analyze the dynamics and structure of Kaunas city municipality budget revenues and expenditures. The object of the research is the budget of Kaunas city municipality. Research methods – analysis of scientific literature sources and legal acts, comparison of Kaunas city municipality budget data, graphical representation. Each municipality has its own budget, which is approved by the municipal council. Municipal councils approve budgets within two months from the approval of the financial indicators of the state budget and municipal budgets of the Republic of Lithuania. If the municipality fails to approve the budget within the set time, the payments of the state treasury to the respective municipality are temporarily not executed until the approval of the budget. The budget shall describe the total amount of revenue and its breakdown by type of revenue, the total amount of appropriations and their breakdown by type of appropriation and the amount of working capital.The income of Kaunas City Municipality had a tendency to grow during the analyzed period, in 2015 it reached 253 mln. euros and in 2019 increased to 327 mln. euros. Taxes accounted for the largest share of revenue throughout the period under review. Kaunas city municipalities from 2015 to 2019 in the distribution of budgetary expenditure by program mainly, i.e. about 46% all budget funds are allocated to education. Education is a priority area of state-supported development of society, to which Kaunas City Municipality pays the greatest attention in order to optimize education and training institutions and ensure the quality of provided educational services. Appropriations for economic stimulus amounted to approximately 16%. during the analyzed period. Kaunas city budget was in deficit for 3 years out of 5, the largest deficit was in 2019. The budget surplus was only in 2016 and 2017. At the end of the work, summary conclusions and a list of references are presented. [From the publication]