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that are assigned to them by law.
All creation or transfer of powers by the central government to the local authorities
shall be accompanied by corresponding resources.
The financial system of local authorities shall be established by law.
• Municipal government
• Subsidiary unit government
• Reference to fraternity/solidarity
Article 136
The central government shall provide additional resources for local authorities in
order to apply the principle of solidarity, in a balanced and organized manner.
The central government works towards achieving balance between local revenues
and expenditures.
A portion of revenues coming from the exploitation of natural resources may be
allocated to the promotion of regional development throughout the national
territory.
• Municipal government
• Subsidiary unit government
Article 137
Local authorities shall have the freedom to manage their resources freely within the
budget that is allocated to them, in accordance with the principles of good
governance and under the supervision of the financial judiciary.
Article 138
Local authorities are subject to post-audit to determine the legality of their actions.
Article 139
Local authorities shall adopt the mechanisms of participatory democracy and the
principles of open governance to ensure the broadest participation of citizens and of
civil society in the preparation of development programmes and land use planning,
and follow up on their implementation, in conformity with the law.
• Municipal government
• Subsidiary unit government
Article 140
Local authorities may cooperate and enter into partnerships with each other with a
view to implementing programmes or carrying out activities of common interest.
Local authorities may also establish foreign relations of partnership and
decentralized cooperation.
Rules for cooperation and partnership between authorities shall be regulated by law.
Article 141
The High Council of Local Authorities is a representative structure for all local
authorities’ councils. The High Council headquarters will be located outside of the
capital.
The High Council of Local Authorities has jurisdiction to consider issues related to
development and regional balance, and gives its advice with respect to any draft law
related to local planning, budget, and financial issues. The President of the High
Council of Local Authorities may be invited to attend discussions of the Assembly of
the Representatives of the People.
Tunisia 2014
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