Résumé:
Oversight of the implementation of the state’s general budget is the last stage that the state’s general budget goes through. It is called the stage of oversight of the implementation of the general budget, as it is subject to multiple types of oversight in order to verify and ensure that public bodies adhere to the provisions and rules of the law related to the budget and public accounting.
This study aims to know the procedures related to monitoring the implementation of the general budget, as well as the various agencies responsible for this, in addition to shedding light on the effectiveness of administrative control carried out by the public accountant and financial controller in the municipality of Touahria.
