EVALUATION OF BEGINNING VALUES OF CONSOLIDATED BUDGET TOGETHER WITH APPLICATION RESULTS

Authors : Özhan ÇETİNKAYA

Pages : 48-66

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Publication Date : 2003-05-01

Article Type : Research Paper

Abstract :In this study, beginning and final values of consolidated budget will be investigated. Generally, public organizations in consolidated budget spend appropriations which are given with budget. But, these appropriations are not sufficient. Therefore, public organizations use two methods. The first is additions to the beginning budget. These additions are complementary appropriation, additional appropriation and enrollment appropriation. The second is applications which are outside of budget. These applications are revolving funds, foundations and associations. Thus, beginning budget of public organization increases with these applications. Finally, budget discipline is spoiled
Keywords : Consolidated budget, enrollment appropriation, complementary appropriation, foundation, revolving fund, association, additional appropriation