دور المراقب الميزانياتي في ترشيد النفقات العمومية (دراسة استبيانية)

Abstract

Financial oversight is one of the most important mechanisms used to ensure the proper management of public funds within municipalities, as it aims to promote transparency and financial discipline and achieve the optimal use of public resources. In this context, the role of the budget auditor stands out as one of the most important actors in the system of ex ante oversight of public expenditures, given their essential role in ensuring the legality and effectiveness of financial commitments prior to their implementation. This study aims to highlight the role of the budget auditor in rationalizing public expenditures at the municipal level by clarifying their duties in monitoring public expenditures and analyzing the extent of their contribution to improving the quality of local financial management. It also seeks to evaluate the effectiveness of budgetary oversight in supporting financial discipline and rationalizing public spending. The study employed a descriptive-analytical approach, in which field data were collected via a questionnaire distributed to a sample of the study population. This data was analyzed using appropriate statistical methods to measure the impact of budgetary oversight on the rationalization of public expenditures. The study’s results showed that the budget controller effectively contributes to improving the efficiency of financial management within the municipality by strengthening ex ante oversight of expenditures, thereby supporting the principles of fiscal discipline and the rational use of public resources.