The legal regime for the liquidation of public expenditure

Abstract

The public administration cannot satisfy basic needs and maintain public order except by performing the function of administrative control and concluding public contracts, which requires it to spend its funds to achieve these purposes. However, the public accounting law has surrounded the spending process with precise controls, including those related to the settlement of public expenditures. Therefore, this study focuses on a partial stage of the administrative process of public expenditure, which pertains to the settlement of expenses, where it determines its conditions and legal regulations to ensure their legitimacy. Keywords: Public expenditures - settlement phase - expenditure officer - service performance certificate - estimation of the expenditure amount.