Local Government Decree 1/2025. (II. 12.) of the Representative Body of the Municipality of Tiborszállás
The 2025 budget of the municipality
[1] Pursuant to Paragraph (2) of Article 111 of Act CLXXXIX of 2011 on Local Governments in Hungary, the local government's financial management is based on its annual budget, from which it finances and performs its statutory mandatory and voluntary tasks.
[2] The Representative Body of the Local Government of Tiborszállás Község, acting within its original legislative powers as defined in Article 32 (2) of the Fundamental Law, and within its powers as defined in Article 32 (1) (f) of the Fundamental Law, hereby decrees the following:
- § [Scope of the Regulation]
The scope of the regulation covers the body of representatives, its committees and the municipality.
- § [Budget revenue and expenditure]
(1) The body of representatives shall adopt the 2025 budget of the local government 159 979 747 Ft with a budget revenue of HUF 159 979 747 and a budget expenditure of HUF 159 979 747, 0 HUF with a budget balance of (of which the operating balance is HUF 0 and the accumulated balance is HUF 0).
(2) The Assembly shall determine the distribution of budget revenues by source and the distribution of budget expenditures by title at the municipal level, as well as the financing revenues and expenditures, as set forth in paragraph (1), on the basis of Annex 1 of the Regulation.
(3) The balance sheet presentation of the appropriations for operating and administrative revenue and expenditure at municipal level is detailed in Annex 2.
(4) Budget revenue and expenditure, broken down by categories of appropriations, by priority appropriations and, within these, by compulsory tasks, by voluntary tasks and by public (administrative) tasks, are set out in Annex 1.
(5) In order to finance the operating deficit internally, the body of representatives shall order the use of the budget balance of the previous year and the submission of a tender to supplement the resource deficit.
(6) The budget balance sheet of the local government, broken down by economic activity, and the appropriation plan are detailed in the information table No.
(7) The Assembly has no decision-making powers with multiannual implications.
(8) The Assembly shall not grant indirect subsidies.
- § [Budget detail]
(1) The Assembly shall set the budget of the local government for the year 2025 in detail as follows: the breakdown of the local government's own revenues for the purpose of determining the current year's payment obligation arising from the debt-creating transaction is set out in Annex 3, Annex 4 and Annex 5.
(2) The municipality has no debt-generating development targets for 2025.
(3) The breakdown of capital expenditure of the municipality in the budget by project is set out in Annex 6, and the breakdown of renovation expenditure is set out in Annex 7.
(4) Programmes and projects receiving EU funding are listed in Annex 8.
(5) The Municipality shall establish a general reserve of HUF 5,000,000 as expenditure. The right to use the reserve is delegated to the Mayor.
(6) The Assembly shall determine the number of permanent employees as 6 full-time and 1 part-time employees.
(7) The distribution of the revenues and expenditures established in Article 2 (1) by municipal, joint office and budgetary bodies, the annual (planned) number of appropriations and the number of public employees by budgetary body, by function and within these by compulsory tasks, voluntary tasks and public administration tasks shall be determined in accordance with Annexes 9.
- § [Rules for implementing the budget]
(1) The mayor shall be responsible for the implementation of the budget at the municipal level, and the notary shall be responsible for the performance of tasks related to the keeping of accounts.
(2) The body of representatives shall be responsible for the security of the financial management of the Local Government, and the Mayor shall be responsible for the regularity of the financial management.
(3) The mayor may decide on the use of resources up to HUF 500,000.00, and shall inform the Assembly of this decision.
(4) In order to reduce the budget deficit, the possibilities for reducing expenditure and increasing revenue shall be kept under review throughout the year.
(5) In the case of a situation threatening the viability of the institution, the mayor shall ensure the application for additional support on the basis of a separate decision of the body of representatives.
(6) The powers relating to financing revenue and expenditure shall be exercised by the Assembly.
(7) The head of the budgetary body shall provide information on the debt stock on the form set out in Annex 10 to this Regulation. The budgetary body shall submit monthly data to the notary of the municipality by the 5th of the month following the month in question, in accordance with the status on the 25th of the month in question, on the amount of the recognised debt that it has overdue, even in the case of a negative entry.
- § [Change of appropriations]
The Assembly shall decide on the modification of the revenues and expenditures of the local government and on the transfer between expenditure appropriations.
- § [Control of budget implementation]
The municipality shall ensure the establishment of internal control through an internal auditor. The notary is responsible for ensuring that it is properly run and independent.
- § [Final and mixed provisions]
This Regulation shall enter into force on 12 February 2025.
