Résumé:
The study aims to shed light on the reality of financial control and its role in managing the municipal budget expenditures, especially the control of public expenditures, as it has become a problem faced by the state in light of the existing developments, with the increasing public needs that affected the structure of the public budget, through its non-conformity with the applicable laws and their implementation. Which required the state to reduce this problem by setting up oversight bodies based on it in order to follow the various stages of implementation, where the importance of the field study that we conducted is to determine the financial situation of the municipality as well as to rationalize its expenditures to ensure optimal use of it. Our study concluded that financial control over public expenditures is the only way out of the problem of embezzlement and waste of public money through rationalizing expenditures. Here comes the role of the regulatory agencies, especially the role of the financial controller in the audit and comprehensive examination on the side of expenditures. Key words: financial control, financial controller, general budget, public expenditures, municipality.
