Lesson 2.- THE STATE BUDGET: concept, nature and structure. |
1. Concept.
2. Nature.
3. Spanish Budget Law. Structure.
4. Public sector.
5. Structure of the Budget. Classification of revenues and expenditures.
6. Financial relations with other Administrations.
7. Compensation fund. |
Lesson 4.- BUDGETARY PRINCIPLES |
1. Economic principles and legal principles.
2. Principle of material justice of public expenditure.
3. Principles of efficiency and economy.
4. Principle of legality and reservation of law.
5. Principle of budgetary unit.
6. Principle of universality..
7. Principle of speciality.
8. The budgetary stability.
9. Principle of the annual nature of the budget. |
Lesson 6.- The BUDGETARY CYCLE (II) |
Budget changes after adoption.
|
Lesson 8ª.- THE BUDGETS OF REGIONAL AND INSTITUTIONAL ENTITIES. |
1. The Budget of the Autonomous Communities
2. The Budget of the Local Entities
3. The budgetary regime of the institutional Administration. |