Progressive Landmarks Regarding the Budgetary Expenses at the Main Authorized Credit Officers

Author:Associate Professor Daniela-Neonila MARDIROS, Ph.D.;Lecturer Roxana Manuela DICU, Ph. D.

JEL:H50, H83

DOI:

Keywords:budgetary revenues, budgetary expenses, authorized officers, current expenses, capital expenses

Abstract:
The present paper propose an analysis of the way in which the budgetary expenditures of some of the main authorized credit officers of the state budget evolves in time. One may not talk about budgetary expenditures without the support of their funding, that is why the present paper begins with a short presentation the notion of revenue (current, capital, financial and grants). The synthetic and overall characterization of the budget revenues is followed by the identification of the main categories of expenses funded, for our case, from the state budget (current and capital). The scientific approach continue with the analysis, for a period of seven years, here and there, for lack of data, the temporal horizon being restricted at five, even at four years, of the total, current and capital budgetary expenses, at some of the main authorized credit officers. The cognitive approach not stopped at the level of the values that these budgetary structures had on the analyzed period of time, but the authors wish to identify also the weight of the two categories of expenses (current and capital) in the total budgetary expenses. Regarding the analyzed authorized officers, the reference was made to the structures known as Presidential Administration (PA), Romanian Senate (RS), Court of Accounts (CA), Ministry of Public Finance (MPF), Ministry of Transport (MT) and, respectively, the Ministry of Health (MH).

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