Paper/Speech Details of Conference Program for the 26th NISPAcee Annual Conference Program Overview V. Public Finance and Management Author(s) Viorel Mihaila University of Bucharest Bucharest Romania Razvan-Mihail Papuc, University of Bucharest, Bucharest, Romania Title Study on the Budgetary Planning for a Primary Credit Release Authority File Paper files are available only for conference participants, please login first. Presenter Viorel Mihaila Abstract Budget programming is one of the major components of strategic planning processes in todays public finances. The constraints characterizing public budget processes have profoundly transformed both the design and budget execution, for searching of solutions to improve government performance and increase accountability in using of public resources. Since 2006, Romania has introduced in the budget formulation the obligation to use the tools for strategic planning (strategic analyzes, medium-term budgetary framework, the objectives based budgeting ie) for all the main state budget authorizing officers. The paper aims to analyze the extent to which the process of budget programming is employed in the Romanian public finances, by analyzing these processes for the last 5 years, within one of the most important ministries - the Ministry of Labor and Social Justice. Is it the budget programming a purely formal approach or is already a true alternative to traditional "line item" budgeting within this ministry? Is it objective-based funding in place? Are the result indicators used in assessing the institution's activity and then in setting of the subsequent targets?
