either mandatory or optional respon

either mandatory or optional responsibilities.
counties enact responsibilities that municipal councils are not obliged to implement; these responsibilities are not determined by government by governmental statutes; A less important role-> the main duty is to maintain bodies that provide public services
District council of the capital-city enacts responsibilities that deal with the whole city or more than one district
Financial means-Local revenues
Four categories:
own revenues: local taxes are determined and imposed annually determined by Parliament and devolved to local authorities.
Shared revenues : a portion of nationàl taxes is annually determined by Parliament and devolved to local authorities.
Mandatory grants from the national budget: are determined by Parliament in proportion to demographic characteristics of each commune.
Capital invesment financing: targeted grants, deficit financing
Financial means - local expenditure
They are exceptionally high due to the number of local responsibilities especially in the social policy sector
Local expenditure include:
Staff expenditures
Employers' contributions
Material expenditures