المحاسبة العمومية ودورها في تنفيذ ميزانية الجماعات المحلية

Abstract

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.