الصفقات العمومية في ظل ممارسات المراقب المالي ضمن المرسوم الرئاسي 15-247

الملخص EN

This article aims to clarify the position of the financial controller and his supervisory role in activating financial control through presidential decree 15-247, which includes the regulation of public deals and public utility authorizations, who contributed to giving a position to the financial controller and clarifying his control practices the volume and development of public expenditures as they are linked to public finances as a mechanism for achieving development and growth within the framework of the new economic growth program horizon 2030.

with the clarification of the supervisory methods for public deals in light of the COVID 19 pandemic and the shift towards remote work through the electronic transaction portal, the descriptive approach was use in our study, the results of the study, we find that the practices of the financial controller appear through his financial control integrated on public deals through financial reports aimed at.

protecting public money in light of the process of synergy between other financial institutions and then rationalizing spending in line with laws and regulations in the field of public deals.