The current context of globalization and integration requires our States to have better control of public finances for sustainable and sustained economic growth. In addition, with the decentralization process in effect in Mali, a good public financial control system is essential to achieve this objective.Among the administrative control bodies, financial control plays an important role in the control of public expenditure. It ensures the prior control of the execution of the state budget, the budgets of local authorities and the budgets of personalized bodies.The concept of control has evolved; control is now exercised during financial operations. There is therefore no longer a separation between a time of action and a time of control, but on the contrary a profound interpenetration between them. This evolution has been technically concretized by the development of controls.