الرقابة على الإنفاق العام كآلية للمحافظة على المال العام في الجزائر : دراسة حالة مصلحة الرقابة المالية لبلدية حمام بوحجر

Abstract

This study aims to shed light on the role and position of financial control in preserving public money and protecting it from was te and looting. To achieve this study, we conducted interviews and observations to collect data and information, and relied on some documents and laws. This field study was applied at the Financial Supervision Authority of the municipality of Hammam Bouhajar , Where the required information was collected and we reached the essential result, which is: The presence of strict and effective control by the observerf inancial, so that our study aimed to identify the importance of the financial controller and his role in the management process and limit the waste of public money, and through this we found that the financial controller seeks to achieve the goals of the state through the tribal control that he performs and granting him a visa before spending alimony, and This is after studying and verifying the authenticity of the documents and their conformity with the applicable laws, in order to make a decision in the latter represented by the final or temporary rejection