The Budget of the Province: A Case Study of the Khenchela Budget.

Abstract

Adopting an administrative decentralisation approach managed by local communities reflects an effective reality in which tasks are distributed between the central authority and local entities. Financial resources are considered one of the most effective components through which local communities can achieve substantial development in various fields. This article aims to analyse the budget of Khenchela Province to gain insight into its financial situation. The budget is divided into sections for revenues and expenditures. In order to achieve financial balance, the province relies more on revenues to determine expenditure. Therefore, this research examines the evolution of both expenditure and revenue from 2019 to 2023.