The reduced level of financial discipline and responsibility of some budget executors contributed to the maintenance of accounts receivable and accounts payable, including with the expired term, a report by the Court of Accounts on the execution of the budget for 2006 says. The implementation of the budget ended with a surplus of 98.1 mln lei. This is due to the fact that the incomes section was overfulfilled by 195 mln lei on the one hand and that the spending section was not fulfilled by over 260 mln lei on the other hand. The report ascertains that the non-deployment of the budgetary means at all the four components of the state budget shows that some budget executors are not very responsible as regards planning and execution. According to the cited source, the additional allocation of budgetary means at yearend, after modifying the budget, has a negative impact on the degree of using these allocations. To rectify the situation, the Court of Accounts recommends re-evaluating all the resources owned by the public institutions financed from the state budget and comparing them with the ceilings fixed in the average-term expenditure framework and with the real necessities, assessed from the perspective of branch policies. This fact will make the budget executors demonstrate a more efficient planning and utilisation of budgetary resources, the report authors say.