The municipal budget between financial independence and authority of the governor’s sibstitution

Abstract

The municipality enjoys with the moral personality, that folloy from administratif and financial, Independence whish gaves it the capacity, that makes it ruling its local affairs freely and into its prerogative given to it by law, and how to prepare its budget then to execute it in a free way is one of the clearest signs of its financial independence, where its execution is very tied to its financial resources In front of this financial independence of the municipality the supervisory authority represented by the governor can substitute it when it concerns the budget as it is attributed to him by law, because the independence can't decline, responsibility and the bad management push the supervisory authority to interviene to save the local interests which comverge to the public.