UMH - 1. THE STATE BUDGET

Lecture topics

1.1.- THE STATE BUDGET. CONCEPT AND CONTENT. I. THE CONCEPT OF BUDGET. 1. Concept. 2. Subjective scope. 3. Objective scope. II. CONTENT. 1. The articles of the Budget Law. Tax amendments in the Budget Law. B. Constitutional content in the budgets laws. 2. The structure of the budget. A. The statement of expenditure. B. The statement of income. III. THE EFFECTIVENESS OF THE BUDGTET LAW ON THE PUBLIC EXPENDITURE AND REVENUES. THE BUDGET APPROPRIATION.
1.2.- THE LEGAL BUDGETARY PRINCIPLES.I. THE BUDGETARY PRINCIPLES. CONCEPT AND CLASSES. II. THE CONSTITUTIONAL PRINCIPLES. 1. Principle of unity. 2. Principle of universality. 3. The principle of annuity. 4. The Community principle of financial soundness and the principle of budgetary stability. A. The Community principle of financial soundness. Procedures in case of non-compliance. B. The principle of budgetary stability. III. THE LEGAL PRINCIPLES. The principle of specialty. A. The qualitative specialty. B. The quantitative specialty. C. The temporary specialty. 2. The principle of multi-annuality. 3. The principle of transparency. 4. Principle of efficiency in the allocation and use of public resources.
1.3.- ¿ THE BUDGET CYCLE I: ELABORATION AND APPROVAL OF THE GENERAL BUDGETS OF THE STATE. I. THE BUDGET CYCLE: RELATIONS BETWEEN LEGISLATIVE AND EXECUTIVE POWERS. II. THE PROCEDURE FOR ELABORATION OF THE GENERAL STATE BUDGETS. 1. Delimitation of the economic-budgetary framework. A. The objectives of budgetary stability. B. The limit of non-financial expenditure of the State. C. The multiannual budgetary scenario. 2. The formation of the Draft Bill. 3. The Government's approval of the Bill and its referral to the Cortes Generales. III. THE PROCEDURE FOR THE APPROVAL OF GENERAL STATE BUDGETS. 1. Preliminary considerations. 2. The parliamentary procedure and the limitations to the initiative of the Cortes Generales in budgetary matters. A. Processing in the Congress of Deputies. B. Processing in the Senate. C. Final examination and approval in Congress. D. Entry into force of the Law on General State Budgets. Extension event.
1.4.- ¿ THE BUDGET CYCLE II: LEGAL REGIME OF THE BUDGET CREDIT. BUDGETARY MODIFICATIONS. SETTLEMENT AND CLOSURE OF THE BUDGET. I. CONCEPT AND LEGAL REGIME OF THE BUDGET CREDIT. II. THE PRINCIPLE OF SPECIALTY AND THE AMENDMENT OF BUDGETARY APPROPRIATIONS. THE CONTINGENCY FUND FOR BUDGETARY IMPLEMENTATION. III. ANALYSIS OF THE DIFFERENT ASSUMPTIONS OF AMENDMENT OF EXPENDITURE APPROPRIATIONS. 1. Classification of budgetary changes. 2. Credit transfers. 3. Generations of credit. 4. Credit extensions. 5. Extraordinary credits and credit supplements. 6. Credit incorporations. 7. Cash Advances. IV. EXECUTION, SETTLEMENT AND CLOSURE OF THE BUDGET.
1.5.- CONTROL OF THE FINANCIAL ACTIVITY. I. INTERNAL CONTROL. 1. Internal control in the General State Administration. A. Control of legality or intervention function (articles 148 to 156 LGP). B. Permanent financial control (Articles 157 to 161 LGP). C. Public audit (Articles 162 to 175 LGP). 2. Internal control in the regional and local administrations. 3. The internal control by the organs of the Spanish Administration of the communitarian funds managed by Spain. II. EXTERNAL CONTROL. 1. The Court of Auditors. 2. Supervisory function. 3. Jurisdictional function. 4. The Court of Auditors and the OCEX. 5. Auditing of the local public sector: accountability. 6. The Spanish Court of Accounts and the OCEX as supervisory bodies for Community funds managed by Spain. III. PARLIAMENTARY CONTROL OR POLITICAL CONTROL.
1.6.- THE PUBLIC TREASURY. I. CONCEPTUAL DELIMITATION. II. FUNCTIONS OF THE TREASURE. 1. General approach. A. The functions of the Treasury in Positive Law. B. Treasury relations with the Bank of Spain and credit institutions. 2. Public Treasury and execution of the Budget. 3. Treasury and public credit. 4. Public Treasury and financial system. III. CONTROL OF PUBLIC TREASURY OPERATIONS.

Academics: 1. THE STATE BUDGET

Lecture topics

Laboratory topics