رقابة المراقب المالي و فعاليتها في ضبط نفقات البلديات : دراسة حالة مصلحة الرقابة المالية لدى بلدية سوق نعمان ولاية أم البواقي خلال الفترة 2014-2020

الملخص EN

This study came with the aim of identifying the effectiveness of the role of the financial controller in controlling local public expenditures.

This prior financial control aims to confront and prevent deviations and violations of the public funds disbursement rules before they occur by rejecting them.

The financial controller agrees to all financial transactions after verifying their legitimacy.

And their Conformity with the laws and regulations due to the lack of financial resources in order to cover the expenses with the expansion of the tasks of the municipalities and their increasing obligations towards the population to meet their needs.

The results of our analytical study indicated the importance of the prior financial control, in controlling municipal expenditures, by highlighting the effectiveness of prior financial control mechanisms and tools in improving the management of local finance, and raising The local public administration efficiency on the other hand.