39 547 GL was allocated from the reser ve fund of Khulo municipality in 2006. We’ll discuss legality of all normative acts about allocated money. Since January 1. 2006. 15 orders were adopted by chairman of Khulo municipality board. There is discussed accordance of order toward legal acts of Georgia, which were active for period orders were adopted.   There is discussed in detail and evaluated orders adopted by chairman of Khulo municipality board, which are concerning money allocation and expenditure from the reserve fund.   1. Order â„–41...

  Amount of transfer in budget of municipality Keda is 1 681 856 L., which is transferred in budget according to the plan.   On the base of provided information from the Municipality of Keda plan of 2006 incomes is fulfilled by 103.2 %, so instead of 2 272 282 GL is fulfilled 2 344 725GL. Major part of municipality incomes is oriented on income tax, which is executed as 112.4%, so instead of planned 275 000L came more 34 146L than it was planned. Also there is over filled profit tax, instead of planned 150 000L came in budget 172 856 GL (is fulfilled 115.2 %). Here is...

  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 shouldnâ...

  Income tax of Kobuleti municipality 2006 budget 12 month is fulfilled in 103,0%, instead of planned 2646200 GL budget was filled by 2726757 GL, which means, that budget is filled over 80 5557 GL than it was planned. Overfulfilment of budget is basically reasoned on – common state – tax of income and profit. Income tax instead of planned 1473740 is 1553514 GL, so plan is executed by 105.4%, and profit tax instead of planned 271460 is 325244 GL, so 119%. Tax on estate is 688755 GL, which is 94.4% of plan; tax on Gambling business is 43851 (109.6%)   Totall...

  In order population of Khulo Municipality be acquainted better with local current processes, which are connected with budgeting, fulfillment and reports, we present analyses of 2007 budget fulfillment of Khulo municipality. For 2007 plan of budget incomes was determined in 1672210 GL, among them property tax 14000 GL. According to the December 20. 2006 changes of The Supreme Council of Adjara autonomous republic in law "About Budget Allocation of tax, non tax and capital incomes of Adjara autonomous republic between State and Local Self-governance Budgets" major part of Municipal...

  January 11. Public discussion of 2007 budget held in municipality of Khulo , which was presented by eight representatives of Gamgeoba office and population. Instead of Chairman of Gamgeoba (who wasn’t in the municipality on the pardon reason) was introduced by Givi Kedelidze – acting chairman of financial-economical service.   Budget of 2007 Khulo municipality determined in 1 642 000 GL. Comparing previous year budget 2007 is less in 1 400 000 GL. State reserve fund is 28 000 GL. In budget of 2007 also wasn’t considered health care sphere programs becaus...

  According to the provided information by Gamgeoba of Khulo Municipality plan of budget fulfilled in 102, 4 %, so was planned 2 275 838 GL and accomplished by 2 330 569 GL. Major part of Municipality incomes are determined under income taxes, which is fulfilled in 116, 6% so there was planned 209 000 GL and over 34 731 GL transferred in the budget. Tax from benefit over fulfill instead of planned 54 670 GL 128 471 GL in the budget. (Fulfilled by 235, 0%). The similar situation is concerning the property tax, which is fulfilled by 172, 4% instead of 400 GL there is 14 478 GL in...

   November 21. 2006 NGO Coalition – Young Scientists Union “Intellect”, Institute of Democracy and Association of Free Development and Rights Protection conducted press-conference on the following topic: “Statement of Public Information Provision in Municipalities of Kobuleti, Khelvachauri, Keda Shuakhevi and Khulo” There were discussed all revealed violations and civil servants attitude of Gamgeobas and Sakrebuloes of five municipalities toward public information provision in detail   Review concluded period from January – Oc...