مكانة تأشيرة المراقب المالي في إطار الرقابة المالية على الصفقات العمومية : حدود و قيود

Abstract EN

Public procurement is one of the most comprehensive mechanisms for reflecting public spending, as public administrations are pursuing their programmes in achieving the greatest satisfaction of public needs, however, at the same time they are considered as a suitable breeding ground for the spread of various phenomena of financial corruption, that can waste public funds because they affect large funds within the budget, which requires that public transactions concluded by different contracting interests to be subject to a high degree of control before implementing and spending budget allocations, which is reflected in the field of financial control bodies.

Prior to public expenditures, the most prominent of which is the controller.

This kind of aid, whose control is a safety valve for public spending for departments and bodies within its jurisdiction, as a financial controller exercises mainly preventive control within the limits of the legality of the commitment and the mandatory legal restrictions that limit the effectiveness of its control.

This study aims to shed light on the legal mechanisms empowered by the legislator to circumvent the financial controller's control over public procurement from a perspective of binding force that overcomes the problem of legitimacy and compliance control practiced by the financial controller, thus, limiting its effectiveness as a basis for protecting public money.