دور الخزينة العمومية في مراقبة ايرادات و نفقات البلدية دراسة حالة

Abstract

Our study aimed to know the role of the public treasury in monitoring municipal revenues and expenditures and to project that onto the municipal treasury and the hospital sectors, in which we discussed all the theoretical concepts related to the public treasury, the municipal budget, the method of monitoring municipal revenues and expenditures and the agents charged with implementing them, and we learned about Sources of revenue and types of expenses. This study reached several results, the most notable of which is that the treasury of the Municipality of Beni Saf and the hospital sectors play an effective role in monitoring the revenues and expenditures of the Municipality of Beni Saf, and that the majority of the municipality’s resources lie in the subsidies provided by various parties compared to its own sources, which remain few to cover its needs for expenses. Diverse, and therefore the municipality must search for other ways to collect various resources in order to contribute to achieving development and satisfying the needs of its citizens. Key words : Public treasury ,municipal budget, revenues and expenditures, Beni Saf municipal treasury and hospital sectors.