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Local groups are an integral part of the state, that is subordinate to it despite the existence of decentralization, which is a method of administrative management methods, which means the distribution of administrative function between the central authorities of the State and the elected governing bodies, proceed with its tasks under the control of this power.
The regulation requires the state divided into regions, states and municipalities and by reference to the municipality, which is the basic cell of regional decentralization, it plays an important role in Bhajiat provide for citizens.
As for the state, which is an administrative unit of the state and at the same time a subject of law has a moral personality and independent financial disclosure, and therefore both play a key role in various economic and social aspects.
In order to achieve the objectives and not be manipulated expenses wills and local communities need to have kept control of all stages of the budget
Preparation of, and dependence, implementation and oversight of the safety of the implementation of the financial plan for local spending and income groups, as decided by the budget.
This censorship is working to verify the use of assessments for the purposes credits to be allocated for it with detection of mismanagement and exploitation, as well as the increase in spending .hecma we find that there are municipalities suffer from a deficit in its budget, and remains unable to make a local development despite the equitable distribution Algerian wealth.
The extent of the application of the ruler objectives through the budget directly related to the extent of the safety of accounting rules and the organization have laws cover. Surveillance is aimed at consolidating the spirit of rigor to bring justice to deter both the stature of manipulating the incomes and expenses of the local communities.
Hence it can be shown that the efficacy and stricter oversight is mainly due to the extent of familiarity with all aspects and stages of budget formation with the adoption of errors as well as deter the perpetrators legally, which requires avoided in the future. But knowledge of these aspects are not able to determine its effectiveness as determine what is directly related to how to achieve the goals or the ability of the ruler control over the framing and install the integrity and therefore the potential to play an important role and essential to the process of positive and heterogeneous between expenditure and the corresponding income.
This study is considered as a message of tires local groups, whether they Accountants public or popular councils and authorities commandment and tires others ... to monitor the budget of the local communities without falling into serious errors lead to exposing the budget of local communities to the maze and the consequences very serious. And for that we have Locate the following formats:
- How to define the level of control over the budget developments for the adoption of integrity?
- You can control the budget proposal to the local communities as a dynamic means to activate the latter's role in local development?
In order to answer this confusion we Pttrq to the following points:
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