Insufficient mobilization of local financial resources in Kissidougou hinders its development, requiring strategies for fundraising, management and governance. Our work took place from June 4 to August 20, 2023; The general objective is to identify the various factors that undermine the effective mobilization of local financial resources through the CDL and the CP. The specific objectives aim to: · -Identify the various resources mobilized in the municipality from 2021 to 2023; · -Evaluate and analyze the level of mobilization of the CDL and the CP; · -Identify the various obstacles that limit this mobilization with a view to considering suitable solutions. To achieve these objectives, we adopted the following methodology: -Planning of activities; -Consultations of documents, frameworks and archives; -Surveys: (sampling, development of survey sheets, data collection); -Processing, analysis and interpretation of the data collected. Our surveys focused on a sample of 100 people including 10 local elected officials, 10 SPI agents and 80 taxpayers. At the end of our work, we arrived at the following results: o In 2021, on a forecast of 156.552.000 GNF, 63.181.000 GNF was recovered, i.e. an achievement rate of 40.35%; o In 2022, on a forecast of 222.190.000 GNF, 162.751.345 GNF was recovered, i.e. an achievement rate of 73.24%; o In 2023, on a forecast of 368.880.000 GNF, 282.093.253 GNF was recovered, i.e. an achievement rate of 76.47%. This gap between forecasts and achievements is due to the problems that hinder mobilization. This is why solutions and decision-making must be immediately applied to resolve these problems.