Analytical Reading of the Budget of Local Authorities in Algeria – Case Study of the Municipality of Bordj Bou Arréridj during the Period (2018-2021) –

Abstract

This study aims to understand the finances of regional communities by examining the budget of the municipality of Bordj Bou Arreridj during the period (2018-2021). Accordingly, we diagnosed its financial system and analyzed its structure, components, and main internal and external resources.
The study found that the budget of the municipality of Bordj Bou Arreridj relies on its own resources, especially tax revenues, to fund its budget and cover its expenses, particularly operating expenses. Moreover, investment and development expenditures exceed operating expenses during the study period, which is due to the increase in health spending compared to other types of expenses to confront the Coronavirus (COVID-19).