إنعكاسات الرقابة المالية المسبقة على التنمية المحلية - دراسة حالة ميزانية بلدية المدية للفترة 2015-2018

Abstract

In order to achieve local development in all fields and at all levels, and in order to develop and upgrade the community, Algeria adopted, along the lines of the world’s system of administrative decentralization in management, which is based on the existence of elected local groups,representing the municipality in which basal body, as the closest to the local population and fully aware of needs And best able to embody and implementing them. The State, as the closest to the local population and fully aware of thier needs and able to embody and implementaitis start where the worked-Believing in the position and the importance in achieving local development, supported various means and material and human possibilities But despite all the efforts made in this area, however, the reality of local development does not fully reflect the magitude of thes efforts. In view of the many obstacles and problems which The wandering most of the municipalities,thus reducing the effectiveness of its role inbrining about development sought by the citizen. In light of the financial reforms carried out by the undertaken by the State, a presupervision mechanism has been but in place to mange the expenses of the municipalities, especially the financiel controller, in order to to obtain the correct budgetray support and the legitimacy of these public expenses. While ensuring the achievement of the objectives set, especially the dpartment, and investment, as well as municipal and development plans. which our study devoted to analysis.