اليات الرقابة المالية على الصفقات العمومية - دراسة حالة مديرية التربية بولاية عين تموشنت

Abstract

The aim of the study is to shed light of the mechanisms of financial control over public contracts, with a focus on the construction of an elementary school in the municipality El Messaid in the state of Ain Temouchent . This is done through the use of descriptive analytical approach to define public contracts and various internal and external monitoring bodies , including pre-contractual , concurrent and post-contractual control , in accordance with presidential decree N° 15/247 and the new Law N° 23/12 . These bodies include the bid opening and evaluation committee " internal control " , various procurement committees, the financial controller , the general accountant , the oversight of the Accounting Council, and finally the General Inspectorate of Finance.