ميزانية البلدية

Abstract

The municipal budget is one of the most important documents that reflects the financial independence of the municipality and is a table of estimates of annual revenues and expenditures, which allows the functioning of the municipal interests and the implementation of its program of processing and investment for the budget, several characteristics and principles that must be applied in the preparation of these, including: The principle of the annuity, the principle of allocation, the principle of inclusiveness. The budget of the municipality consists of a preliminary budget and an additional revised budget for the first, and the administrative account is prepared showing the financial results of the municipality, all based on the pre-opened credits and with special licenses. The budget of the municipality includes two sections: The Department of the Department of the Department of the Department of the Processing and Investment, and each minister is divided in turn into income and expenditure. The municipal budget shall be prepared through specific stages and procedures, through which the municipal expenses and revenues are set to be approved after voting by the municipal people's Council and approved by the mayor so that the mayor may start implementing them. In doing so, both the issuing order and the public accountant help him to respect the principle of separating their functions.