Gestión presupuestaria y control del gasto local en situaciones críticas
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This article analyzes the main aspects of budget management and control in local entities facing emergencies or critical situations. It first analyzes the legal framework of local entity budgets alongside existing restrictions within the framework of the budgetary stability principle, to subsequently address a critical examination of the most relevant aspects of local expenditure management and control in case of critical situations. Furthermore, alternative avenues are proposed for extraordinary expenses arising from situations that may persist over time, such as recourse to credit operations. However, these resources are limited by regulations to a series of requirements and control mechanisms that may constrain the effective exercise of local entities’ financial autonomy and the development of their competencies.