أثر تفعيل آليات الرقابة المالية القبلية للمراقب المالي على ترشيد الإنفاق المحلي: دراسة حالة بلدية بن شيكاو خلال الفترة 2008-2017

Abstract

The study dealt with the subject of local financial control of municipalities as the latter is responsible for achieving local development, which has increased interest in its subject in the current economic situation, as an important strategic alternative to address the developmental imbalance suffered by the developing countries in general. The purpose of this study is to evaluate the effectiveness of the tribal financial control mechanisms of the Municipal Controller in rationalizing the local expenditure of the municipalities, since local expenditure is the most important tool of the local financial policy of the municipalities, which is used to achieve the objectives of the local community. In order to be familiar with this subject and to answer the problem of the study and achieve its objectives, we discussed the theoretical aspect of the municipality's local finances in its economic aspect and the manner of its implementation, with reference to the phenomenon of increasing domestic expenditures. And the extent of Algeria's efforts under local governance to find mechanisms to ensure rationalization of local expenditure, Which is called the term preventive control or preventive control, which is one of the most important of the previous oversight bodies, which aims to investigate the legality of financial conduct before its implementation by monitoring the validity of the obligation to support the maintenance Local. In the practical aspect of the study, the theoretical and methodological treatment of the subject culminated in logical results that proved the essential and effective role of the tribal financial control mechanisms of the Municipal Controller, which is reflected in the realization of the principle of economy in local expenses in various forms. On local mechanisms to achieve the efficiency of financial performance and the efficiency of local expenditure for municipalities