إجراءات إعداد وتنفيذ ميزانية البلدية -بلدية كوينين بالوادي

Abstract

The purpose of this study is to highlight the steps of the preparation and execution of the municipal budget because the municipality is a financial authority, autonomous from that of the state and for this reason it must go through procedures precise and series legal, To achieve this goal were conducted to conduct a field study and specifically at the level of the commune of kouinine belonging to the wilaya of el oued and this in order to know the real situation of the procedures of preparation and execution of the municipal budget. This study has reached several crucial findings among the latter on the line that the municipal budget starts from the preliminary budget, it includes all the estimates concerning revenue and expenditure planned for the coming financial year, Once the first months of the year in question have passed. other needs will be clearly identified. this leads the municipal finance department to draw up a supplementary budget, to the preliminary budget this budget is called the additional budget and the establishment of an administrative account and the latter considers the actual budget of the municipality or the surplus and the budget deficit will be postponed to the supplementary budget for the next financial year, and following the deliberations of the People's Municipal Assembly before 31 October of the financial year preceding the year incurred, and also before 15 June of the year. in court for the supplementary budget. ce budget devient à effet juridique sauf s'il est adopte par le wali, le processus d'exécution du budget est fait par le certificateur responsable des opérations administratifs et les opérations de comptabilité sont sous la responsabilité du comptable publique. et toutes ces opérations sont sous le contrôle du certificateur et du conseil populaire, le certificateur et le conseil populaire auront la tache de superviser avant et pendant mise en oeuvre. Keywords: overall budget, municipal budget, certifier, public accountant, financial controller