The role of elected officials in the municipal financial decision making process; between the legal provision and the composition of communal people’s assemblies in Algeria

The current study attempts to tackle an aspect of independence of the municipality that constitutes the basic state's administrative board. In terms of law, municipality is authorized to take decisions that would insure continuity in managing its affairs. The municipal budget is regarded as a process that embodies such an authority in that it is incarnated in a financial decision draft that would include annual incomes and outcomes. Before entry into force, such a decision draft gets through different interconnected steps such as the preparation in which the role of the elected members of people's assemblies is performed throughout the president of the assembly, the economic, financial, and investment committee.