Abstract: | In its desire to promote the harmonious development of the country by taking into account local peculiarities or sensitivities, the Congolese Constituent intended to bring the rulers closer to the ruled. The option of decentralization was thus lifted by referendum and enshrined in the constitution of February 18, 2006. This decentralization process will not begin to become effective until 2015. The viability of the newly created provinces, Haut-Katanga included, remains the main concern. In order for it to consolidate, the Haut-Katanga province undoubtedly needs significant financial resources. It is at this level that the financial authorities intervene in order to mobilize these revenues. The merit of this article is to have shown/demonstrated a consubstantial relationship between the financial authorities and public institutions in the province of Haut-Katanga. |