Public Finances of the Congolese Decentralized Territorial Entity

This book is an introductory essay on the public finances of the Decentralized Territorial Entities in D.R. Congo. It is the result of practical field experience in capacity building for public administration officials in North Kivu. It is intended to be a pedagogical tool for learners of local public finance and an indispensable companion and reference work tool for professionals involved in financial governance within DTAs. While adopting several theoretical positions that will attract the attention of specialists in the field, the method adopted in its writing combines a legal, institutional, economic, accounting and practical approach. The book addresses the institutional basis of public finance in DTEs, the process of budgetary decision-making at the local level, the process of its implementation, approaches to monitoring its implementation and the mobilization of local financial resources. It is intended to be simple and practical in order to meet the learning needs of practitioners in the field at the local level in the face of the challenge of financial governance in DRC.