The program budget in the Spanish local administration

Abstract

The purpose of this paper is to analyze the application of the budget technique of program budgets at the municipal level. After an initial delimitation of the special significance acquired by the general budgets of the Local Treasuries, the projection on these budgets of various questions related to budgeting by programs such as the objectives pursued, the phases to be followed in its preparation, the principles that must be respected or the qualifying criteria to be applied.