Abstract
Paying attention to the finances of the governorates that are not organized in a region by developing their resources, rationalizing their expenditures, clarity of their budget, and accuracy will promote the pillars of regional administrative decentralization, ensure the independence of local bodies, as well as the importance of determining the overlap in the financial competencies between the federal government and the governorates that are not organized in a region. Legislative regulation of the financial competence of the governorate and what it should be in the field of local revenues.
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