دور الرقابة المالية في ترشيد النفقات العمومية

Abstract

This study aims to highlight the role of financial control in the rationalization of public expenditures, and to achieve this goal, the theoretical aspect of public expenditures and financial control were reviewed, as the aspect of public expenditures became the problem facing the state in light of the existing developments that affected the public budget. The study concluded that the financial control procedures in the rationalization of public expenditures, are supervised by many regulatory bodies and agencies, including the financial controller who in turn ensures respect for laws and the integrity of financial operations to preserve public money and limit manipulations and abuses, and seeks to improve performance and effectiveness in public administrations,and this is what is embodied in our study of the case of the university center ABDELHFID BOSSOUF –MILA