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.

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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.

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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".

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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.

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