Resumo

MARGAIN MANAUTOU, Emilio. Municipal treasury. Biolex [online]. 2020, vol.12, n.22, pp.1-78.  Epub 28-Abr-2021. ISSN 2007-5545.  https://doi.org/10.36796/biolex.v22i0.162.

The document makes an analysis of the current situation of the public finances of the 2,457 municipalities in Mexico in light of their insertion in the National Fiscal Coordination System (1980) and the financial autonomy granted(1983) constitutionally (Article 115) to manage freely their finances and approve, among others, each calendar year, their expenditure budgets (1983). The objective of the Fiscal Coordination Law to strengthen the states and municipalities and make them less dependent on the Federation has not been achieved, and it does not have mechanisms so that participations and transfers are delivered on time and in sufficient quantities to satisfy the social needs in charge of said entities, in addition to other calamities.

Palavras-chave : Fiscal Coordination; Municipalities; Municipal Treasury.