Põhieelarvet

Põhieelarvet refers to the main budget or the fundamental budget within a governmental or organizational financial framework. It typically outlines the primary sources of revenue and the principal categories of expenditure for a given fiscal period. This budget serves as the foundational financial plan, setting the overall spending limits and revenue targets. It is distinct from supplementary budgets, special funds, or departmental budgets that might exist within the larger structure.

The creation of the põhieelarvet involves a comprehensive process of estimating income from taxes, fees, and other sources, and allocating funds for essential public services, administrative costs, and capital investments. It reflects the government's or organization's priorities and policy objectives for the year. Amendments or adjustments to the põhieelarvet can occur if economic conditions change or unforeseen events arise, but the core document remains the primary financial guide.

Understanding the põhieelarvet is crucial for financial transparency and accountability. It allows stakeholders, such as citizens, legislators, or board members, to assess how public or organizational funds are being managed and to what ends. This main budget forms the basis for all subsequent financial planning and control measures.