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Abstract
The aim of this research is to know the procedures for the control of implementation of the public
budget as well as the various authorities responsible for doing it. In addition to shed the light on the extent
of effectiveness of the administrative control, which carried out by the public accountant, the finance
Controller, the Commission of public transactions and the General Inspection of Finance. Moreover, this
research aims to show the procedures of the judicial control which done by the judges and auditors of the
Accounting Court, as well as the parliamentary control which undertaken by both chambers of the
parliament.
Key words: public budget, control, implementation of the public budget, auditing.
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