ازدواجية دور المراقب المالي في مجال الرقابة على الصفقات العمومية

Abstract EN

This study aims to highlight the financial controller's control over public transactions from the perspective of the dual roles he plays in this field, through his role as a member in the public transactions committees representing the minister of finance as a practicing member of external control on one hand, and his role as chief financial officer in the financial supervision authority on the other hand.

this duplication of supervision gives the financial controller a greater scope to expand his control over public transactions, as he conducts a shared pre-control with the committee's members over the legitimacy of the procedures and the appropriateness of the selection of the contracting customer, expressing acceptance or refusal for the transaction which is granted by the competent public transactions committee during the session of the study of the public transaction file based on the vote of the simple majority, and original pre-control under his personal responsibility for the permissions he places on the compliance file of the public transaction, it is limited to monitoring the legitimacy of the obligation and its compliance to the procedures and provisions based on the extent to which it meets the requirements and elements of his control.