دور الرقابة المالية في ترشيد نفقات التجهيز

Abstract

This memorandum addressed the extent to which the financial control contributed to the rationalization of the processing expenses through the importance of rationalizing expenditures which became an important requirement in order to achieve a set of objectives that enable the state to maintain its existence and ensure the decent living of its citizens. In order to achieve this, This is evidenced by the accepted results of the financial control bodies in the commitment of maintenance by matching the works with financial impact and legal texts, rationalizing their exploitation and protecting the public funds while making the efficiency of the trade more efficient. Financial procedures and taking into account Izzat and laws in force In our study, we followed the descriptive approach, which examines the part to generalize the results. The study was addressed by : A study of the situation of the Controller of the State of Adrar, which in addition to its role as a guarantor of legitimacy, plays an important role in rationalizing the processing expenses through proper control and improvement of the quality of the equipment through reports and recommendations