Prohibited Acts in Public Budget Management

Prohibited Acts in Public Budget Management

Public budget management is a critical area directly impacting citizens’ lives and the country’s economic and social development. Transparent, efficient, and lawful management and utilization of public funds are crucial.

The Public Budget Law clearly outlines prohibited acts in this area, categorized as follows:

1. Budget Revenue:

• Misusing position or authority to embezzle or neglectfully damage public revenue: This constitutes a serious legal violation, causing severe damage to national revenue and impacting the funding of economic and social development.

• Collecting revenue contrary to tax laws and other legal regulations: Incorrect collection methods lead to budget shortfalls, create unfairness for individuals and businesses, and reduce budget management effectiveness.

• Incorrectly dividing revenue among budget levels: This can disrupt revenue balance between budget levels, hindering local spending and economic and social development programs.

• Improperly withholding public revenue: This signifies negligence, harms the public budget, and impacts national spending and developmental goals.

• Imposing unauthorized revenue collection contrary to law: This is a serious violation, harming individuals and businesses, affecting tax collection transparency and fairness.

2. Budget Expenditure:

• Spending without budget allocation, except as defined in Article 51 of this Law: This can lead to budget waste, lack of spending control and transparency, and hinder economic and social development goals.

• Spending beyond the allocated budget: This can affect the execution of development plans, lead to waste, and reduce budget efficiency.

• Spending contrary to regulations, standards, norms, and purposes: This signifies negligence, wastes public funds, and reduces the effectiveness of budget utilization for developmental objectives.

• Imposing unauthorized spending contrary to law: This is a serious violation, wastes public funds, and affects transparency in budget utilization.

3. Public Investment, Capital, and Budget:

• Deciding investments in projects or programs using public funds without proper authority or clear funding sources: This can lead to budget waste, inefficient investment, and hinder national development.

4. Borrowing and Budget Balance:

• Borrowing contrary to law or beyond budget balance capacity: This can increase public debt, affect national spending, and hinder the implementation of development plans.

5. Lending:

• Using the public budget for lending, advances, or equity participation contrary to law: This can lead to budget waste, lack of transparency in fund utilization, and hinder economic and social development.

6. State Treasury:

• Delaying budget disbursement when legal conditions are met: This can create difficulties for budget users, impacting the implementation of development plans.

• Incorrectly accounting according to national accounting regulations and public budget records: This can lead to inaccurate information about the budget situation, affecting effective management and utilization.

7. Budget Forecasting and Accounting:

• Submitting budget forecasts and accounts beyond the legal deadline: This can affect policymaking, budget management, and utilization efficiency.

• Approving or auditing public budget accounts contrary to law: This can lead to misuse of funds, harming the nation and reducing transparency in budget management and utilization.

8. State Treasury Advances and Year-End Budget Advance:

• Disbursing public funds from the State Treasury without prior authorization from the competent authority, except for budget advances and year-end budget advances according to Articles 51 and 57 of this Law: This signifies a violation of legal regulations and a lack of control in budget utilization.

9. Other Prohibited Acts in Public Budget Management:

• Other violations in public budget management are subject to legal provisions.

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