1994 CU 000150 EDO pre

PublicationResource Notes

El presupuesto como instrumento de control del gasto público

Social Sciences > Economics > Public Economics

This study reviews the characteristics of the Spanish budget and the problems involved in its use as an instrument for controlling public spending. It reveals that, basically, the type of control applied is legal in nature. The conclusion is that the Spanish budget follows a system with a financial base, so the basic element for discussion is the distribution of funds, while the administrative rules are fairly rigid and regulated.