Auditing the Annual General Account of Budget Execution: Deficiencies and Solutions Regarding the Allocation and Control of Reserve and Intervention Funds

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Excessive discretion in fund allocation undermines transparency and accountability in budget execution.
The audit process reveals critical issues, such as lack of clear allocation criteria affecting local development efforts.
Recommendations focus on improving efficiency and control over Reserve and Intervention Funds for better governance.
Reforming fiscal policies is essential to promoting balanced local development amid challenges of centralization.

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Analysis examines budget execution issues in management of Reserve and Intervention Funds, indicating need for reform.

Bostan et al. (2025) studied this question.

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