دو الرقابة المالية في تنفيد ميزانية التسيير

Abstract

This study aims to highlightthe financial control in the implementation of the management budget. The aim is to preserve public money from corruption and embezzlement.In order to simplify this idea, we relied on the basics of the general budget, then the conceptual approach to revenues and public expendituresto conclude the basics of the general budget with the stages of implementing public expenditures. Our study dealt with the financial control in the Diwan of the multi-sports complex. The results indicate that there are several types of financial control, including the tribal and the remote ones. The most important of them was the control of the financial controller, which is considered as a means to follow up and preserve the money. The latter is considered as a safety valve for the one who ordered the exchange, through monitoring and auditing the expenditures to be spent.The financial control has become inevitable because of its contribution to the rationalization of expenditures.