Τhe financial management of the municipalities over the years of the memoranda

Postgraduate Thesis uoadl:2195123 661 Read counter

Unit:
Κατεύθυνση Δημόσιο Δίκαιο και Δημόσια Πολιτική
Library of the Faculties of Political Science and Public Administration, Communication and Mass Media Studies, Turkish and Modern Asian Studies, Sociology
Deposit date:
2017-11-13
Year:
2017
Author:
Karagiorgou Ioanna
Supervisors info:
Νικόλαος - Κομνηνός Χλέπας, Αναπληρωτής Καθηγητής, Τμήμα Πολιτικής Επιστήμης και Δημόσιας Διοίκησης, ΕΚΠΑ.
Original Title:
H Οικονομική Διαχείριση των Δήμων στα χρόνια των Μνημονίων
Languages:
Greek
Translated title:
Τhe financial management of the municipalities over the years of the memoranda
Summary:
Over the last six years memorandums of understanding and their “implementing” laws, the Economic Adjustment Programs and the binding directives of European law require the consolidation of public finances. From the resulting settings, all general government units are affected, including the municipalities, which are the first level of local administration.
Apart, however, from any negative effects of memorandum austerity measures on the finance of municipalities, including significant reductions of state subsidies due to limitations of the state budget, procedures and controls, which ensure the rationalization of their economic management, were adopted.
On this framework, the Ministries of Finance and Interior exercised policies which aimed to consolidation of municipalities and established safeguards to prevent financial problems in the future.
Thus, over the period 2010 - 2016 significant changes regarding the institutional framework of economics of local authorities, with basic direction rationalizing their finances, which until recently were characterized by the creation of deficit and the non-transparency economic fundamentals.
In particular, the policies implemented were aimed mainly to the budgeting process, the monitoring of the undertaken obligations through the commitments registry, at the payment of their arrears and the assurance of non-accumulation of further, providing the required financial reporting and monitoring of budget execution through setting out objectives.
Significant shareholder in consolidation policy is the Observatory of Financial Autonomy of Local Administration and the Special Sanitation Program for those municipalities do not have the ability to draw up balanced budgets.
The effectiveness of all above measures shielded by tightening the institutional framework for fiscal responsibility as the head of the financial services now becomes solely responsible for the implementation of all regulations concerning their finances.
Therefore, municipalities were asked to work in a completely new fiscal framework that both enables municipalities to improve their financial position and ensures the improvement of the financial results of the whole general government, as well.
The contribution of this study is to collect the institutional framework and match it with the effects of these measures. In budgetary terms, by evaluating indicators and through qualitative research by the shareholders of these policies, the assessment indicates significant improvement in their financial position.
Main subject category:
Social, Political and Economic sciences
Keywords:
Local Government Economics, Public Accounting, Observatory of Financial Autonomy of Local Administration,Budget of Municipalities, Financial Position, Budgetary Measures, Special Sanitation Program
Index:
No
Number of index pages:
0
Contains images:
Yes
Number of references:
60
Number of pages:
165
File:
File access is restricted only to the intranet of UoA.

ΔΙΠΛΩΜΑΤΙΚΗ - ΙΩΑΝΝΑ ΚΑΡΑΓΙΩΡΓΟΥ - Η ΟΙΚΟΝΟΜΙΚΗ ΔΙΑΧΕΙΡΙΣΗ ΤΩΝ ΔΗΜΩΝ ΣΤΑ ΧΡΟΝΙΑ ΤΩΝ ΜΝΗΜΟΝΙΩΝ.pdf
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