دور المحاسب العمومي في تنفيذ ميزانية البلدية دراسة ميدانية في خزينة ما بين البلديات بآفلو –األغواط

Abstract

This study aims at showing up the role of the public accountant mainly at the municipal level where he acts as a treasury agent. As a public accountant officer, he tends to perform all the local financial operations. Hence, this search investigates all what concerns this officer's position, types and tasks especially when it comes to budget application through the regulation reference 90/21 public accounting law that cares for the lawful and organizational ways to implement his missions, commitments and responsibilities to take account for; basically in terms of revenue disbursement, collecting incomes related to municipality. Thus, this is the only field where the public accountant officer practices his duties to protect public funds from all sorts of corruption that may happen.