MUNICIPAL MANAGEMENT THE ORGANIZATION OF LOCAL
The organizational structure of municipalities is made by the council and the mayor.
CITY COUNCIL
The municipal council, provincial and district consists of the mayor and the number of aldermen.
municipal councils of the towns are composed of a mayor and 5 (five) aldermen.
The City Council exercises regulatory and supervisory functions.
THE MAYOR
The mayor is the executive body of local government. The mayor is the legal representative of the department and its highest administrative authority.
COORDINATION BODIES
coordinating bodies are:
1. The Provincial Local Coordinating Council.
2. The District Local Coordinating Council.
3. The Board of Deputies Neighborhood.
can be established Other mechanisms for participation to ensure ongoing communication between the population and municipal authorities.
MUNICIPAL ADMINISTRATION
The city administration is composed of officials and public servants, employees and workers, who work for the municipality. It is up to each municipality to organize the administration according to your needs and budget.
MUNICIPAL BUDGET
MUNICIPAL BUDGET:
The budget is a central element in municipal management.
however, is one of the least addressed by policy makers, leaders and citizens. Its development is generally in the hands of a small group of officers who present the draft budget to city council for approval, without the mayor, aldermen, much less the neighbors have taken part in its formulation. Smaller municipalities, which are many in our country and do not have the necessary technical personnel, are in the need to hire consultants external development budget.
is a tool for planning and decision making for all the institutions planned to be quantified in shares generally estimated within a year. This implies that proposals and projects necessarily have to be recovered, ie, estimated in economic terms.
comprehensive development plans can not be enforced if there are embodied in activities and not estimated the costs of each.
In short, no institution can function if it does not define your budget.
The organic law of municipalities -27972 - provides in Article 53 that: "The municipalities are governed by annual participatory budgeting as management tools and management, which are formulated, approved and executed under the law of matter, and in accordance with agreed development plans in their jurisdiction. The participatory budget is part of the planning system. "
The same law adds that "the municipal budget should be based on the real balance of revenues and expenses and be approved by the City Council within the period laid down the regulations on the matter " and" for purposes of budgeting and financial management, municipalities, provincial and district budget sheets are headed by the respective mayor. "
WHAT IS IT?
The municipal budget is a management tool that expresses the estimated revenue and expenditure in a balanced manner, based on the guidelines, objectives and policies contained in the comprehensive development plans formulated in each municipality.
MUNICIPAL BUDGET STRUCTURE
budgets are structured on the basis of items of income and expenditure items.
municipal revenues
revenues of municipalities are:
- current income
- capital income
- transfers
- donations
- indebtedness income.
Let's see each of them.
current revenue, own or directly collected
These revenues come from regular, periodic collection of taxes, levies, fees, sale of property, income property, fines, penalties and other current income.
Capital revenue
revenues are generated by the municipalities through the sale of assets: land, buildings, machinery. Unlike the current income with a regular character, they have a potential character.
Transfers
are non-reimbursable financial resources that the central government transfers to municipalities.
These may be the canon and the canon on the income share of customs, municipal compensation fund, the right to life of mine.
In the case of the canon, there are various concepts such as mining royalties, the royalty gas field, the charge hydropower, fishing canon, canon canon forestry and customs.
Other income transfers are those received for the implementation of welfare programs such as the glass of milk and soup kitchens.
Donations
are revenues from other governments or international institutions or national, public, private or received as a gift.
revenue debt
are also part of the credits earned revenue from national, international or foreign, public or private.
municipal expenses
expenses are classified as current expenditure, capital expenditures and debt service.
- Current expenditure
are making payments municipalities for the procurement of goods and services, wages and loss of active personnel, and others. These expenses are characterized as not recoverable.
- Capital expenditures
are spending on the acquisition, installation and refurbishment of durable goods such as building roads, medical centers, food markets, irrigation canals, etc. Also known as capital expenditure.
- Debt service
refers to the payment of principal and interest on the debt.
THE BUDGET PROCESS
The municipal budget is structured in phases that give a dynamic character. It relies on the evaluation of the previous budget years and the prospects for future years.
phases of the budget process are five, namely:
- Programming
- Formulation
- Adoption
-
Execution - Monitoring and evaluation.
Programming Phase
budget programming phase has the following steps:
- Determination of institutional objectives short term.
· Design of budget targets.
· Estimated income.
· forecast expenditure .
Formulation Phase
This phase requires more technical work. Define the functional structure of the Statement Budget program based on corporate goals and budget targets proposed in the planning stage.
This phase also establishes the total claim cost.
Approval Phase
The budget resolution is the sole responsibility of the City Council, ie the mayor and council in session of council.
However, participatory budgetary issues are worked with the participating agents according to the procedure established by the Participatory Budget Act and Regulations, and coordinated and regulated in the Local Coordinating Council Under Article 104 of the new LOM.
Implementation Phase
While the stages of formulation and approval are conducted before the budget year, the implementation phase is performed during the fiscal year budget execution.
budget modifications
The budget, once approved, can be modified. The amendments are made during the implementation phase of the budget. The Organic Law of Municipalities provides in article 9, paragraph 16, which are functions of the City Council:
"Approve the annual budget and amendments within the time allowed by law, under the responsibility."
Control and Evaluation Phase
measured at this stage and analyzes the implementation of revenue and expenditure and the achievement of goals. By doing so you may find variations that must also be analyzed. This is a quantitative and qualitative evaluation.
In conclusion, knowing the meaning, structure and importance of the city budget puts us in a better position to discuss the guidelines of state institutions on public expenditure. Thus, civil society may propose alternatives to improve the quality of public spending which too often is not high.
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