دور الرقابة المالية في ترشيد النفقات العامة دراسة

Abstract

The study aims to highlight the reality of financial control and its role in rationalizing public expenditures State ", which has become a problem in the light of existing developments by increasing the overall needs that have affected the structure of the public budget through its non-conformity with the laws in force and their plementation, The State must reduce this problem by establishing existing oversight bodies in order to follow the various stages of implementation. s financial situation and the rationalization of its expenditures to ensure optimal use.Our study found that financial control over public expenditures is the only way out of the problem of embezzlement and waste of public money by rationalizing expenditures. This is where the oversight agencies' role is to audit and thoroughly examine the expenditure side.