الأجهزة الخارجية للرقابة المالية على الجماعات الإقليمية

الملخص EN

The local authorities represented in the state and the municipal, is considered as an effective core of the state.

in spite of its financial independence, the Algerian legislator put it under different kinds of oversight either an internal or an external one.

the latter which has a crucial role to rationalize the adoption of the local authorities' budget.

“the external oversight” is considered as set of legal and administrative proceedings.

also, it has two specialized oversight bodies that aim at ensuring the competence and the effectiveness of the financial performance of different financial institutions.

the first body is “the accountancy council”; which is considered as an independent consultancy firm that controls the budgetary discipline as well as unveils any misdemeanor.

despite of its independence, it is predominated by the executive power.

the second oversight body is “the inspectorate general” which aims particularly at controlling the good use of the local authorities' funds.

the second body is under the responsibility of the finance ministry.