دراسة ميزانية البلدية في ظل أزمة كورونا ( COVID 19 )

Abstract

In this context, we shed light on the municipality and its budget by exposure to the various concepts that include the municipality from the concept, powers and authorities in addition to the municipal budget and its types and how to prepare, implement and control it, and this is the role that municipalities play in economic and social life as the cell The main objective of the administrative organization in Algeria, where the latter aims to analyze the financial effects of the Corona pandemic 2019 on financial revenues, by analyzing and comparing tables of financial returns for them across a group of periods before and during the pandemic, relying on this Adopting in that descriptive analytical approach, we summarized a set of results, the most important of which is the sharp decline in the size of the municipality’s financial resources during the pandemic period, and the rise in its expenditures, which violates the principle that financial balance must be achieved, which requires the municipality to take a package of urgent measures and measures during the same period. Year to absorb the financial shock of the pandemic