دور الرقابة المالية في ترشيد النفقات العمومية : دراسة حالة بلدية الحدادة-سوق أهراس

الملخص EN

The objective of the study is to know the role of controlling public transactions in rationalizing public expenditure.

This is done by discussing how to implement the supervision on public transactions.

In order to understand various aspects related to the subject Hedada-souk ahras- municipality is chosen as a case study.

The study is conducted through the personal interview and analysis of the various documents obtained from the Office of Public Transactions of the Department of Finance and Economic Activity.

The study concluded that the public transactions are subject to internal control, namely, the Commission of opening tenders and evaluating offers and external control, which is the municipal's committee for public transactions, in order to ensure the smooth operation of the transaction, and to ensure transparency, equality and freedom in granting the transaction