Procédures et gestion budgétaires au niveau des collectivités locales

Budgeting is not only a technical process but also a highly political one because technique and discretionary judgement are intertwined, and different actors have different interests. Budgetary procedures can and should help to reduce various types of information imbalance and help local authorities to deliver services more effectively.
This study highlights certain sensitive areas in the budgeting process, analyses the solutions tried by the different Council of Europe member states and identifies practices that seem particulary worthwhile. It suggest finally conclusions and guidelines for central governments and for local and regional authorities.