Deviations of Budgetary Data and Outcomes of the First Degree Local Authorities: The Case of the Local Authorities in the Prefecture of Achaia for the Period 2005 to 2007

3rd International Conference on Accounting and Finance Skiathos Isl., Greece, August 25-27, 2010

10 Pages Posted: 29 Sep 2010 Last revised: 14 Oct 2010

See all articles by Athanasios Bellas

Athanasios Bellas

University of Patras

Georgia Kontogeorga

University of Patras - Business Administration

Georgios L. Thanasas

University of Patras

Konstantinos Papadatos

University of Patras - Department of Business Administration

Dimitrios G. Goulas

affiliation not provided to SSRN

Date Written: April 15, 2010

Abstract

In this paper, an attempt is made to compare the budgetary data with the outcomes of 15 first degree local authorities in the Prefecture of Achaia, which should be subject to a preventive audit by the Hellenic Court of Audit. More specifically, it refers to Municipalities with over 5000 inhabitants that, according to the Presidential Decree 315/99, are obliged to use the accrual accounting system. These data -which were officially submitted by the local authorities to the Hellenic Court of Audit of the Prefecture of Achaia-, concern the period 2005 to 2007. The objective of this article is to verify whether the budgets of the local authorities of the aforementioned Prefecture are trustworthy or not.

Keywords: budgets, outturns, local government

JEL Classification: M41, M49

Suggested Citation

Bellas, Athanasios and Kontogeorga, Georgia and Thanasas, Georgios L. and Papadatos, Konstantinos and Goulas, Dimitrios G., Deviations of Budgetary Data and Outcomes of the First Degree Local Authorities: The Case of the Local Authorities in the Prefecture of Achaia for the Period 2005 to 2007 (April 15, 2010). 3rd International Conference on Accounting and Finance Skiathos Isl., Greece, August 25-27, 2010, Available at SSRN: https://ssrn.com/abstract=1684261

Athanasios Bellas

University of Patras ( email )

Patra
Greece
0030 26910 996269 (Phone)

Georgia Kontogeorga

University of Patras - Business Administration ( email )

Patras
Greece

Georgios L. Thanasas (Contact Author)

University of Patras ( email )

Patras
Greece

Konstantinos Papadatos

University of Patras - Department of Business Administration ( email )

Patras
Greece

Dimitrios G. Goulas

affiliation not provided to SSRN

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