الرقابة على مراجعة الأسعار ودورها في ضبط صرف النفقات العمومية
Résumé: Public expenditures reflect the size of government intervention and public burden, and they are one of the aspects of economic policies adopted by the State to play its role in the economic and social domains. In order to control the disbursement of public expenditures, a monitoring body has been set up to oversee the prior control of these expenditures, to ensure that the relevant legislation and regulation are applied, and to control the review of prices, which are considered to be an evaluation measure of the validity of the review process based on the change in the initial price, This makes it a strategic focus of all kinds of looting and ostracism. The study aims to illustrate the role of price review control in controlling the disbursement of public expenditures. To this end, we conducted a practical study of the Adrar State Financial Supervision Authority, following the analytical approach of the survey of figures and data submitted by its staff members for 2019. We have found a quantitative relationship between price review control and balance of expenditure control, which we have investigated through our analysis of the control of the 2019 transaction pricing review.
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