The public budget cycle and the importance of control stage in the public expenditure rationalization

الملخص EN

Given the interest of most countries in the rationalization of public expenditure, the interest in public budget cycle also increases especially in the context of adopting the budget oriented by the outcomes based on rationalizing the budget options and that are built on choosing tools and controlling the outcomes.

Hence, a big importance is given to the stage of controlling public budget for its role in rationalizing expenditures and maintaining public money.

The study concluded that the public budget cycle, and through the method of budget oriented by outcomes, is considered the best way to achieve the optimum allocation of available resources and to determine the big orientations and options of public budget in view of the rationalization of public expenditure.

This cannot be fulfilled without efficient control system.

The performance control is considered optimum method to measure the public expenditure for there the efficiency and effectiveness and economy based on goals and indicators already made to evaluate public expenditure programs.