PARLIAMENT'S AUTHORITY TO EXTEND SUBSEQUENT OVERSIGHT ON THE IMPLEMENTATION OF STATE FINANCES IN LIGHT OF THE PROVISIONS OF THE ORGANIC LAW NO. 18/15 - A COMPARATIVE STUDY WITH THE PROVISIONS OF THE FRENCH ORGANIC LAW NO. 2001/692-
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Abstract
The budget settlement or final account law is of great importance, as it is a mechanism for telling and informing representatives of how to disburse appropriations and extract resources. It carries a special advantage, which lies in allowing representatives to have a comprehensive idea of the management of the state’s finances by taking a general vision about implementing the provisions of the annual financial law. Also, know the extent to which budget expectations have been achieved by making a comparison between the actual numbers and the estimated numbers for both public expenditures and public revenues. This represents a tool for evaluating performance, determining the degree of efficiency, and accurately controlling the total appropriations, thus helping to estimate expenses and revenues for the coming year.
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References
Organic Law No. 15/18 dated 02/09/2018 containing Financial Laws, Official Gazette No. 53.
Organic Law No. 692/2001 dated 01/08/2001 containing the French Finance Law.
References:
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