In view of the activation of regional reform, the legislator established, under the constitutional requirements, a new philosophy in the management of the financial and administrative affairs of regional authorities, based on freedom in management, and taking into account their financial capabilities guaranteed by the principle of branching. Also, regional authorities adopted regulatory laws for modern administrative mechanisms, which are concerned with the inclusiveness of appropriations, and multi-year programming that is based on the wisdom and refinement of land financial management.
These legal requirements try to enhance the financial resources of regional authorities and expand their margin of freedom in the management and implementation of the budget, and therefore achieve a kind of independence in making their financial decisions. This could only happen through absorbing the philosophy and the content of those requirements.