الميزانية المحلية في التشريع الجزائري على ضوء القانون 11 10 المتعلق بالبلدية و القانون12 07 المتعلق بالولاية

Abstract EN

the local budget is the financial estimates recorded in the detection of total primary called the initial budget and projected income and expenditures for the next fiscal year, prepared in September, When expire considered the first months of the year The needs stand out clearly, Leading local communities to prepare complementary to the first budget of a supplementary budget, which is prepared in the month of June, In addition to the administrative account, which is the real budget for local communities, Since the surplus or deficit in the administrative account go to the additional budget for the following year, and after seeing the deliberations of People's Assembly in wilaya and municipal people's Councils It is approved on the budget before October 31 of the year preceding the financial year in question for the initial budget by June 15 of the fiscal year in question for the additional budget The same legal effect the budget does not become only after being approved by the Ministry of Interior and local communities for the wilaya budget and the wali for the municipal budget, after which the process of implementation of the budget by the Exchange command responsible for accounting operations management processes responsible is a public accountant, and all these operations are under the control of the controller and the elected people's councils, which are censored before and during implementation, as regards subsequent oversight of Accounting Council Inspectorate General of finance.