Perspectives by activating the role of the independent mandatory statutory auditor for controlling public administrations

الملخص EN

In many countries, recent reforms in the public sector have forced to activating the role of independent statutory auditors (external auditors).

before, they were just controlling economic institutions.

in the same context, public administrations are seeking to take into consideration the mechanisms of governance and accountability adopted in the private sector.

this study aims to use these modern techniques in public administrative institutions to seek the quality performance evaluation by adopting the analytical approach within the theoretical framework, and the descriptive approach “interview” with the finance department head and also the communal report of the accounting council from the province.

we recorded a delay of the application of commune laws, and the ineffectiveness of prior control, in addition to the applicable oversight on treasurer because it is not in accordance with modern change, by adopting just the management of expenditures according to the traditional budget management that were activated in 1967 until this day, and the failure in applying the new budget framework for 2013 to be implemented in 2016.

the report of accounting council was therefore ineffective, the failure to implement and neglecting deviations and observations of responsible of finance department, all that were because of the lack of independence of the accounts council magistrates from the general body of the ministry, unlike the effectiveness and independence as main characteristics of the private sector auditors.

the proposed recommendations are represented in the necessary of adopting public administrations on accrual basis and conducting the independent oversight to reach transparency, accountability, and governance, as well as the need to digitize administrations to rationalize expenditures.