إجراءات الرقابة السابقة لنفقات الدولة للتجهيز في إطار أحكام المادة 120 من قانون المالية لسنة 2017 : دراسة حالة مصلحة المراقبة المالية لدى ولاية سيدي بلعباس

الملخص EN

The objective of this article is to clarify the preliminary control mission of the equipment state expenditures, practiced by the financial controller within the framework of the article 120 dispositions of the finance law for 2017.

the study is subdivided into three parts, in an analytical descriptive approach and the case study approach at the financial control department nearby the Sidi Bel Abbes province.

the study results show the importance of the application of the article 120 in rationalizing public spending, and its directing toward priority projects according to the available payment credits.

the results also indicate the increasing of the size and responsibility of the control mission entrusted to the financial controller.

the study recommends the necessity of working with an accounting information system that allows the optimal management of financial credits between the financial controller and the public accountant.