دور الرقابة على المحاسبة العمومية في ترشيد النفقات العمومية

Abstract

The aim of this study is to clarify the role of public accounting oversight in rationalizing expenses. Public accounting has focused on fundamental concepts in economic and accounting life. It has also highlighted the types of control over public expenses, in addition to identifying various methods and control mechanisms employed by the state to oversee its expenses. In light of ongoing developments, public expenses have become the main problem facing the government due to increased public needs, which have impacted the public budget. In order for the spending process to be successful, it must align with the established plan. This can be achieved through the establishment of effective oversight bodies that are proactive and synchronous with the implementation of public expenditures. This was observed in a case study of the Directorate of Environment in the city of Biskra, where pre-control by the financial controller effectively contributed to auditing expenditure projects, both in terms of management and procurement, from various aspects. Ultimately, public accounting has significantly contributed to the establishment of an effective oversight system to control and rationalize public expenses