Ανάλυση του θεσμικού πλαισίου της οικονομικής διαχείρισης των Οργανισμών Τοπικής Αυτοδιοίκησης, μετά την εφαρμογή του ν. 3852/07-06-2010 (ΦΕΚ Α΄87), όπως έχει τροποποιηθεί και ισχύει σήμερα, "Νέα Αρχιτεκτονική της Αυτοδιοίκησης και της Αποκεντρωμένης Διοίκησης − Πρόγραμμα Καλλικράτης

Abstract

The Law 3852 / 07-06-2010 (Kallikrates) and the following regulatory texts led to significant changes in the field of Local Authorities, establishing two degrees of the above authorities; the municipalities (a degree) and the regions (b degree). Moreover, the new laws instituted new institutions and administrative procedures and gave the Local Authorities important responsibilities, many of which are economic in nature and consist the subject of this study. The paper analyzes specific issues pertaining to new developments in economics of Local Authorities after Kallikrates Law and in particular the preparation and implementation of the budget, the procurement, the double entry accountant system etc. The chosen methodology was, mainly, the analysis and processing of primary sources (legal texts).The author followed the literal interpretation of the provisions, which combined, where required, by the subjective historical interpretation, the systematic interpretation and the objective - teleological interpretation. The author also utilized the results of the meeting with the chief financial officer of the city of Athens. The working hypothesis is summarized in that despite the changes in the institutional framework of the Local Authorities, there are still problems of organizational and administrative nature seeking solution. The examination of the individual provisions confirmed the working hypothesis, as raised many shortcomings of existing laws, as obtained so far their practical application. For this reason solutions were suggested in the last chapter specific aimed at improving the regulatory framework.