دور المراقب المالي في ضبط نفقات الجماعات المحلية : دراسة حالة بلدية عين بوسيف للفترة 2017-2021

الملخص EN

We touched on the important role that the financial controller plays in controlling the expenditures of local communities, and we took the municipality of Ain Boussef as an analytical model by collecting rejection notes during the study period, analyzing them and clarifying the actions to be taken to make the expenditure feasible.

therefore, it is necessary to appoint competent persons to take over this position to ensure the smooth running of local finances.