Résumé:
The objective of this study is to play the role of public accountancy in
the implémentations of the budget processes of the local communities and
the general budget. To achieve this goal, we highlighted the conceptual
framework of the municipal and state budget. We also focused on the
procedures and steps of implementation of the local budget financial
operations, Steps to implement the budget of the local communities, while
identifying the roles, tasks and responsibilities of the various agents
entrusted with implementing the balance sheet through the rules applicable
to public accounting.
One of the most important results of this study is the adoption of an
accounting system that was prepared several decades ago and is not
compatible with the current accounting requirements, in addition to the
large number of legislations and manual processing of data.
