The importance and the impact of the integration on the development of financial management:

    That the integration of the local councils in Jordan can lead to the activation of the supervisory role of the local councils by the relevant ministry and other bodies concerned, because the control of the (328) council not as in control of 99 municipal councils.

    The bottom line so we can say that reducing the number of local councils have a clear impact on raising the level of their performance and their ability to carry out the tasks entrusted to it, as it will encourage the scientific degree holders and expertise to work by employees or members of these councils, but the important question is, Will it affect the level of participation People in?

    It would involve the integration of local councils some disadvantages and difficulties which are as follows:

    1. The need for huge financial support for the establishment of infrastructure services are not available in many villages, especially since most of the rural municipalities of running a huge fiscal deficit.

    2. increase fees and taxes on the population of the merged municipalities. Which weigh the shoulders of citizens and especially with the difficult economic conditions currently experienced by Jordan)

    • integrating local councils in Jordan stages: (Ministry of Municipal and Rural Affairs and the Environment, the integration of municipal project, 1996, pp. 2-8):

    The integration of local councils in Jordan, according to the project merging municipalities and adopted by the government late nineties and in three phases:

    Phase I: where it was at this stage the integration of municipal councils, village councils nearby. It has been completed this stage and provisioning necessary within the 1999 budget.

    Phase II: These included phase work project rate for the Law of the local councils of how to set up, and Amman Municipality has taken a role model in the formation pulled on the municipalities provincial centers with the exception of Amman Municipality as originally Merged and the province of Aqaba that follow a special system of representative authority of Aqaba region. It was expected to begin at this stage through the integration of science, 2000 municipalities near these centers so that it is easing the number of 327 to 247 municipality mayor.

    The third stage: the integration of the rest of the municipalities in the Kingdom to become only 99 local councils where has this stage after two years of the second phase, this phase has begun of the merger in mid-2001 through a number of foundations represented in the existence of local councils to be merged within the divisions Management approved and taking into account the existence of a joint public facilities such as schools, health centers, as well as taking into account the limits of regulation approved, and the distribution of population, social relations, and took the merger all stages process period of time not exceeding two months, and it should be noted that the government put forward the restructuring of municipalities project within a national strategy consisting of the three axes: administrative, financial and legislative, strategic and aimed at creating a large municipality with effective regulatory structures boards, and cadres of qualified workforce, advanced technical and equipment (Abu Hammour 0.2005, p. 54).