الرقابة المالية السابقة و دورها في ترشيد النفقات المحلية : دراسة حالة المراقبة المالية لولاية المدية

Abstract EN

The study aims at highlighting the control of the financial controller over municipalities, their role in rationalizing local expenditures and the reasons for the subordination of the municipal budget to its control.

The study reached the following findings and recommendations, including subjecting municipalities to the supervision of the financial controller, aiming at eliminating the continuous shortage in the municipal budget, achieving the local expenditure rationalization.

Then, before expanding the financial supervision, picking out competent officials who make control money rationally and working together with the financial supervision to save the public money.