Abstract
Administrative control of public finances is a fundamental prerogative of state authority, ensuring sound management of public funds within the framework of the separation of powers. This control serves a dual purpose: political and legal justification—ensuring respect for parliamentary authorisation regarding public revenues and expenditures—and technical or administrative justification—guaranteeing efficient financial management and good financial order. The author examines how this control system, rooted in classical theory, now faces a crisis. The analysis highlights tensions between traditional control mechanisms and contemporary challenges, questioning whether the current system remains adequate for ensuring effective public financial governance.
Recommended Citation
EL KTIRI, Mustapha
(1989)
"Administrative Control of Public Finances: A System in Crisis,"
Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 8:
Iss.
1, Article 26.
https://doi.org/10.66499/2665-7112.1565
Available at:
https://scholarhub.univh2c.ma/remadeg/vol8/iss1/26
DOI
10.66499/2665-7112.1565