“Some cities and towns tend
to make the budget look more positive,
than he really is. There will be
fictitious income is recorded in order to
to present a balanced budget.
Expenditure already incurred is included in
carried forward to the following financial year.
The budget thus appears
balanced, shows a surplus
instead of a shortfall.”
Link to this article
https://www.pt-magazin.de/newsartikel/archive/2013/march/04/article/leserbriefe-zu-pt-magazin-12013.html