دور التشخيص المالي في تحديد الوضعية المالية للمؤسسة-دراسة حالة مؤسسة سونلغاز بالمدية

Abstract

Financial control is of great significance as it monitors the financial and local groups actions before they come into effect, as it aims to withdraw errors, violations and abuses in spending before they develop, and to ensure compliance with the established information and rules after its application. Furthermore, local communities bear responsibility for managing their own finances, and this is demonstrated by their unilateral preparation of their budget independently from the state budget. So to meet the needs of their residents, they provide and employ financial resources, and eliminate all forms of extravagance and exageration by harnessing multiple oversight structures to protect the local communities resources. Keywords: local government budget, financial control, budgetary controller