صلاحيات مجلس المحاسبة في حوكمة التسيير المالي للدولة

الملخص EN

The Algerian legislator has strengthened the position of the accounting council within the system of oversight bodies by making it a constitutional institution for the governance of the state's financial management, and an apparatus that supervises the oversight of public funds, regional groups, and public bodies, while emphasizing its role in developing good governance of public funds and promoting transparency in public management, where manifestations of performance emerge.

the supervisory board of the accounting council by extending its jurisdiction to include its oversight of multiple types of institutions subject to it, not to mention its direct supervision of the preparation of the annual report related to public financial management, and at the level of follow-up monitoring of the quality of management, which is by closely reviewing the methods of using financial resources, and preparing exclusively the evaluation report related to the budget control law.

finally, it inspects the various management and management accounts submitted to it and controls violations related to the financial management period, considering it a supervisory activity of a judicial nature.