نحو إطار مقترح لتطبيق ميزانية البرامج والأداء لترشيد نفقات الجماعات المحلية -دراسة حالة بلدية مقرة-
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Date
2022
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جامعة المسيلة
Abstract
the program and performance budget to the budget of a municipality based in The Mesila state during the period: 2017-2020.
It has come up with a proposed framework to rationalize local expenditures for 2023 by resorting to the adoption of this type of budget by local communities, which would make a qualitative leap in the conduct of local finances, particularly in maintaining the optimal exploitation of local financial resources.
Keywords: Balancing programs and performance, rationalizing expenses