Challenges identified

Tunisian municipalities faced low visibility on the true cost of local public services, a lack of standardized methodology to calculate and track these costs, and limited budget transparency, which complicated decision-making and accountability to citizens.

Solution provided

  • Design and dissemination of the Methodological Guide to Cost Accounting for Municipalities (2022 version).
  • Carrying out a pilot project to test and adapt the methodology (municipality of Dar Chaâbane El Fehri).
  • Training of financial and administrative teams to master analytical calculation tools and procedures.
  • Implementation of a cost monitoring system by load centers and distribution keys specific to the Tunisian context.
  • Improved budget transparency and performance through clear and comparable analytical reporting across municipalities.

Partners involved

  • Experts in local public finance.
  • Elected officials and municipal administrations.
  • International programmes to support local governance.

Result achieved

This project has made it possible to meet a major modernization challenge and remains a model that can be replicated by other Tunisian and regional authorities.

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