The controlling over the financial operations in public administrative institutions -A case study of the Directorate of Education of Biskra

Abstract

state exercises on its administrative institutions, through its supervisory bodies, and this is in order to ensure the protection of its public funds that they spend on them, and therefore it attaches great importance to financial oversight and this To ensure the application of the laws and laws in force, and their bet in this is the success of the control process, relying on many laws and regulations that are initiated by Algerian law, the last of which is Law No. 23-07, where he focused on monitoring the process of implementing public expenditures, through supervisory bodies that work to ensure the application of laws and rules Organizational for the protection of public spending of its funds, we have concluded at the conclusion of our research that the importance of controlling the financial operations in the Education Directorate of Biskra is to stand on the extent of the implementation of the desired programs, and to follow up the management of public expenditures in accordance with the laws and organizations in force, in addition to the extent of the obligation and alimony in the limits of credits Financial granted.