Law of Georgia item 2 article 13 "About Budget System" determines criteria, which makes possibilities and needs for money allocation form the reserve fund, Concretely, law determines: Money from the reserve fund is allocated in cases emergency statement meaning as are nature and other feature disasters, also for financing other unforeseen state expenditures". Similar juridical space is adopted for "Local self-governance" B-sub item of paragraph 7 article 34:"There can be determined state reserve fund for unforeseen and emergency expenditure. Amount of State Reserve fund shouldn’t be more than 2 % of the total expenditure.
There is allocated 27793 GL from sate reserve fund of Kobuleti municipality until November 22. 2006. Expenditure of 2006 budget reserve fund have been implemented by 29 stages, so Chairman of Kobuleti municipality board adopted 29 Orders, which were base for money allocation from the reserve fund.
There is discussed and evaluated 29 Orders adopted by chairman of Kobuleti board in detail, which are concerned to allocation and expenditure of reserve fund money. For general evaluation, it should be mentioned compulsory that major cases, money allocation from reserve fund are illegal, untargeted and unsubstantiated.
Full mentioned expert report is accessible in Georgian
