BUDGET EXECUTION, A TOOL FOR SUBSTANTIATING THE FINANCIAL RESOURCES FOR FUNDING SUSTAINABLE DEVELOPMENT PROJECTS

The epistemological positioning of the scientific research takes a constructive approach and tries to answer the research hypothesis: ”Does the analysis of the budget execution bring its contribution to the substantiation of the financial resources that are needed to carry out regional and local sustainable development programmes and projects ?”. This research study is based on the analysis of the budget execution accounts of the ministry that manages the financial resources for supporting the sustainable development at regional and local level.