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Municipal Budget Process

Overview of the Municipal Budget

• The municipal budget outlines annual income and expenditures, prioritizing fund allocation. It is prepared by the government in collaboration with opposition parties, considering citizen input.

• The budget draft is debated in an informational committee to clarify doubts, leading to a non-binding report that reflects the opinions and votes of council members.

Approval Process

• An extraordinary plenary session is called by the mayor after a minimum of two days once the complete file is available for all councilors. A simple majority vote can provisionally approve the budget.

• Citizens have 15 days to review the provisional budget; subsequent claims are studied, followed by another plenary session where decisions on these claims are made.

Finalization and Appeals

• The final approval of the budget occurs after addressing claims, but councilors and citizens can still submit appeals which may be reviewed again in plenary sessions or taken to administrative courts if rejected.

Structure of Budgets

• The budgets are categorized into income and expenses, further divided into chapters.

• Income sources include direct taxes, indirect taxes, fees, current transfers, property income, capital transfers, and financial liabilities.