فعالية ميزانية الجماعات المحلية في تسيير ميزانيتها في ظل نقص الموارد المالية - دراسة حالة سيدي زيان 2014-2017

Abstract

The purpose of this study is the effectiveness of the local communities in managing their budget in light of the lack of financial resources. To achieve this objective, the conceptual framework of the municipality budget was highlighted. We also focused on the procedures and steps of executing financial operations, while identifying the roles, tasks and responsibilities of the various agents responsible for running and administering the municipality. As well as a comparison between the various years in terms of revenues and expenditures for the years 2014 -2017 and how these resources are managed.