Annexes & Plan
DOI:
https://doi.org/10.66860/djg.v.i.49Keywords:
Financial health, Local finances, IndicatorsAbstract
The model proposed in this book is based on an integrated approach to the financial health of local authorities, built on a three-part framework: viability, flexibility, and vulnerability. Each dimension is measured by three complementary indicators, for a total of nine indicators grouped according to their analytical function. This structure makes it possible to link budgetary rigor, management capacity, and structural exposure to risk.
