The municipal budget

The municipal budget is a table of estimates of all revenue and expenditure to be incurred during the financial year for which it is voted.

It is one of the most important instruments of municipal management, since it contains the municipal action programme and all the elements of municipal life.

The municipal budget is a political act that decides, before they are implemented, all the municipal actions that will have a financial impact during the year in question.

The budget is divided into two sections: the regular budget, which covers the operating expenses of the municipal administration, and the special budget, which is intended to finance capital projects and extraordinary, non-recurring expenditures or revenues.