الرقابة الداخلية على تنفيذ الميزانية العامة في التشريع الليبي

Abstract

Abstract

Title : Internal Control over the Implementation of the General Budget in Libyan Legislation Submitted by researcher : Mr. Osama Salim Amhimmid Mansour, Department of Public Law, Faculty of Law, University of Zawia.

The general budget of the State is the financial and economic tool for public spending, achieving economic development and meeting the general needs of employees. Therefore, there has to be an effective and serious control tool , especially internal control over the implementation of the general budget as it is the cornerstone and the basic rule in controlling the implementation of the budget in order to reduce waste Public money. Hence the importance of the subject of the study in addressing the essence and mechanisms of internal control over the implementation of the general budget to determine the extent of its seriousness, as the problem of the study lies in the detection of defects in the internal control over the implementation of the general budget and the provision of means to address it in a way that makes it more effective and serious and this is the goal From the study, that is, to find out the deficiencies and defects, whether in financial legislation or in practical application during the exercise of internal control, so that we can make it effective and serious oversight and reveals the different methods of wasting public money and in curbing the financial abuses committed by specialists in the administrative apparatus of the State. The appropriate method for this study was a research plan divided into two chapters; In the first chapter, the study dealt with the essence of internal control and its basic components, and in the second chapter the study dealt with the mechanisms followed in the financial legislation, the budget regulations, accounts and inventories, in order to reach serious and effective mechanisms by uncovering the deficiencies followed in the procedures currently applied. The study concluded to several results, the most important of which is the diversity of internal control methods and mechanisms in all its previous, contemporary and subsequent forms with the aim of appropriateness and legitimacy of the financial action of the State and its various agencies as to detect the financial violations and abuses and to limit their adverse economic effects on the State. The internal control in the Libyan financial system was characterized by impartiality and objectivity, but it was marred by legislative and practical deficiencies to make it more effective in detecting financial irregularities and defects in implementing the general budget of the State. The study made a number of recommendations, the most important of which is the development of internal control by following modern methods and using technical means and electronic systems, and linking them to a single system that is connected to all control authorities in order to facilitate detection of any tampering with public money, with the need to pay attention to the human element in charge of the control work by selecting the best and most qualified personnel Scientifically and building and developing their capabilities in order to enable them to be familiar with all the rules and provisions necessary for internal control. Finally, legislative intervention should be carried out with disciplinary and criminal penalties that would deter anyone who unlawfully attempts to manipulate and waste public money .