دور الرقابة المالية في ترشسد وتسيير نفقات المالية العمومية

Abstract

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)