ميزانية البلدية بين الاستقلالية و تقييد السلطة الوصية

الملخص EN

The municipal budget plays an important rôle in achieving local development in all its dimensions, and the consolidation of the principles of local democracy, and it’s the most important neighborhood management characterized by direct contact with citizens and the ability to solve their needs and fulfill their multiple and renewable interests.

In this paper, we have highlighted the aspects of the autonomy of the municipal as well as the mechanisms of censorship exercised on them.

Through the different stages you go through, beginning with the preparation of the budget by the secretary general of the minicipality under the authority of the president of the people’s assembly, and how the latter complies with the instructions issued by the ministry of interior and local communities and then and then the stage of voting on the budget by the elected council and the Wali authorities at this stage through the ratification and solutions and in the final stage of the implementation of the budget by the matter of exchange and the public accountant And how the gouvernor (Wali) intervenes indirectly in the collection of revenues and disbursement of expenses in place of the President Of The People’s Assembly .

Finally, despite the role of guardianship in preserving public money and ensuring the application of laws and regulations, they stand in the way of the independence of the municipal authorities and work freely and kill the spirit of initiative.