رقابة المفتشية العامة للمالية على ميزانية الجماعات المحلية

الملخص EN

The General Inspectorate of Finance is considered a permanent device for the subsequent financial control on the financial and accounting management of the state's interests and the various institutions subject to public accounting rules, including local groups, exercising its functions with in multiple mechanisms and frameworks, whether related to oversight within the framework of the annual program or outside it.

Theoretically, the oversight exercised by the General Inspectorate of Finance is an important mechanism and an essential axis in preserving the finances of local groups, but its practice on the practical level raises profound imbalances because of these questions raised about the independence of local groups on the one hand, and the obstacles that led to limiting their role in Just a screening tool on the other hand, which made it lack the true ingredients of an effective monitoring system.