LOCAL PUBLIC FINANCE MANAGEMENT

Decentralization has given rise to entities that are distinct from the State, to which the law grants legal personality and financial autonomy: these are the communes. The latter, in the context of local development, are required to provide themselves with sufficient resources, which justifies the provision to them of certain prerogatives that were then the prerogative of the central State. In order to achieve the objectives of local development, the communes have a budget that provides for the resources and expenses they need. However, the autonomy of management that is recognized by law and even by numerous international texts is still a topical debate, as they have difficulty asserting it with the various controls that weigh on their shoulders, which justifies the necessary reorganization.