Introduction of new gears of increasing effi ciency of the budget expenditures management at the municipal level

Securing effi ciency and productivity of the budgetary funds application, the quest for the most optimum methods of managing fi nancial resources, assume great relevance within the framework of the budget reform on the enhancement of the quality of fi nancial activity at educational institutions that is being held in our country. It requires, in its turn, proper evaluating and substantiating each of the above-indicated processes. Th e article exemplifi es a particular municipal education in the introduction of the new gears that increase effi ciency of the budget expenditures management into the municipal budgetary process, aimed at the enhancement of the municipal services quality.