رقابة المحاسب العمومي على النفقات العمومية بين الفعالية و إمكانية التسخير

الملخص EN

The study aims to highlight the role of the public accountant in controlling public expenditures in light of the dangerous powers granted by the Algerian legislator to bypass the oversight practiced by him through the harness mechanism.

as the principle is that the public accountant, when he receives the order to spend the alimony from the order of disbursement, he spends it as long as it is in accordance with the provisions of the laws and regulations in this regard, but he can refuse to pay if he notices a defect in the order to spend, but the Algerian legislator decided the possibility of harnessing the public accountant to avoid the situation of blockage by virtue of a written request addressed to him by the exchange orderer, and on the responsibility of the latter.