دور مجلس المحاسبة في الرقابة على ميزانية الجماعات الاقليمية دراسة حالة بالغرفة الإقليمية للبليدة

Abstract

This studyaims to demonstrate the extent to which the Court of accountsoversightcontributes to improving the management of the local government budget. To achievethis goal, wediscussed the most important types of oversightthat the Court of accountsexercises over local communities, theirresults, and theirpurpose. Wealsoresorted to a fieldstudy in one of itsregionalchambers and learned about the most important stepsfollowed to review The Chamber's management accounts are the most important type of oversightcarried out by the Chamberwhenexercisingitsjudicialpowers.. Throughthisresearch, weconcludedthat the Court of accounts has an important role in improving the management of local government budgets, enhancingaccountability and transparency, and protecting public funds.