آليات الرقابة المالية لتسيير نفقات الأوامر بمهمة و أثرها على الإنفاق العمومي

Abstract

Public expenditure is considered a fundamental cost borne by the public sector in fulfilling its tasks and responsibilities. Public expenditures include a range of expenses spent on public purposes and services provided by the state to citizens and society in general. Financial oversight, as a set of policies and procedures, aims to ensure transparency and accountability in public financial management. Financial oversight echanisms are regulatory tools that contribute to financial integrity and careful monitoring of public expenditures.Financial oversight mechanisms for managing order expenses involve organizing and monitoring all necessary costs for task execution, such as travel, transportation, accommodation, food, and other related expenses borne by the employee during the performance of the task. These mechanisms aim to ensure the effective use of public funds. The study also highlights the consequences of disregarding financial oversight mechanisms and the absence of professional ethics in order expenses, such as financial irregularities or corruption, which lead to increased financial burdens on public expenditure instead of being used for other public needs that benefit the public interest, such as cost savings. On the other hand, proper and effective financial oversight mechanisms in managing order expenses protect them from financial manipulation and illegitimate and unethical practices in the absence of professional ethics and a sense of responsibility. Additionally, efficient utilization of public sector funds contributes to achieving objectives. Although there are challenges in implementing financial oversight mechanisms for managing order expenses, they contribute to achieving several positive benefits, such as promoting integrity, public trust, and financial balance in the public sector