دور المحاسب العمومي في مراقبة الميزانية

Abstract EN

The public accountant takes an important role in the process of controlling and executing of the budget, as he has the status of observer of public expenditures and the executor of them at the same time, and thus the public accountant monitors the legality of the collection of revenues or payment of expenditures that are considered as the fourth stage of the implementation of the expense, and this is in contrast to the oversight of the commander of the exchange that is Convenience control which makes its tasks are of great value and importance, as they represent the last stage of the implementation of expenditures.