دور الرقابة الإدارية و المحاسبية على النفقات العمومية في تنفيذ الصفقات العمومية

الملخص EN

This study deals with the effectiveness of administrative and accounting control over the implementation of public expenditures, as the increase in the volume of public expenditures is currently a problem facing the state in light of the collapse of oil prices, which greatly affected the state budget revenues.

Therefore, the government strengthened the monitoring tools on the implementation of public deals in order to rationalize them to bypass The critical stage the country is going through.

To clarify this, we studied the university transfer deal for the Directorate of University Services in El-Oued.

This study concluded with several conclusions, the most important of which is that overseeing all kinds of public deals is an effective tool that guarantees the proper execution of financial operations and helps to discover and correct errors, and the financial controller has a fundamental role that cannot be indispensable during the execution of the deal.