Résumé:
This study addresses the issue of financial control and its role in managing and implementing municipal
budget expenditures, where the public expenditure side has become a problem facing the state in light of the
developments in light of the increasing general needs that have affected the general budget, the state must
reduce this problem by establishing monitoring bodies based on it in order to follow the various stages of
implementation. In order to address the problem, we discussed in theory public expenditures and the way
they are implemented and the agents assigned to them, as well as financial control and various regulatory
bodiesTribal and remote finances developed by the Algerian legislator for the province and the protection of
public money, but on the practical side we focused on a case study in order to know the reality of the budget
of managing the financial resources of the branch of management and processing for 2021 at the level of the
municipality of Ashshasha and from which we will analyze each of the revenues The expenses of these two
sections by reviewing the most important financial sources on which this municipality depends to cover its
expenses before analysing the management department of the municipality of Ashshasha will study the
development of its revenues for years (2019-2020-2021)
