نطاق الرقابة القبلية للمراقب المالي على الصفقات العمومية : دراسة حالة الرقابة المالية لدى بلديات تندوف

Abstract EN

The present study aims to determine the scope of control exercised by the financial controller in supervising public transactions within the limits of the powers specified in the legislation.

it also attempts to highlight the effective role played by the financial controller in rationalizing public expenditures, and to identify all the difficulties facing him and limiting his performance, especially since the legislator has been keen to tighten control over public transactions.

this is done by conducting a field study at the level of the financial supervision department of the municipality of Tindouf.

the study concluded that the financial controller does not verify the appropriateness of the alimony, but rather guarantees its legitimacy, which makes us demand the necessity of moving from classical control to adopting an approach that ensures achieving efficiency in public spending.

this action would protect public money from all manipulations that would become impossible with to set legal systems that govern public procurement and limit all abuses and violations associated with them.