Chapitre 8. Souplesse budgétaire et gestion locale des marges de manœuvre

Abstract

This chapter explores budgetary flexibility as a strategic capacity for adjustment in situations of uncertainty. It demonstrates that rigid budgets, dominated by fixed costs, reduce flexibility and planning. However, some municipalities are developing adaptive innovations: informal reallocations, partnerships with diasporas/NGOs/communities, political compromises, and improvised organizational structures. The comparative analysis shows that flexibility depends less on resources than on leadership, partnership networks, planning tools, and administrative capacities. The chapter argues for differentiated support strategies based on functional profiles rather than normative performance criteria.