عثماني فوازقديد ياقوت2026-09-172026-09-172026https://dspace.univ-temouchent.edu.dz/handle/123456789/7628This study aimed to analyze the role of local authority budgets in financing local development projects through a field study conducted in the selected municipality, by measuring the impact of budget resources on project financing effectiveness and the contribution of the budget to local development. The study relied on a purposive sample of 45 employees working in the municipality. A questionnaire was used as the main data collection tool, and the data were analyzed using SPSS software through several statistical methods such as means, standard deviation, correlation, and linear regression. The study found a statistically significant effect of local budget resources on financing local development projects, in addition to a positive correlation between the variables, highlighting the importance of diversifying funding sources and improving local financial management efficiency. Keywords: Local government budgets, local development, local financing, Ain Temouchent municipalityotherThesis