آليات الرقابة المالية على الجماعات الإقليمية في الجزائر : البلدية أنموذجا

الملخص EN

The success and effectiveness of the decentralized system in Algeria requires devoting and guaranteeing the independence of local bodies, both in terms of competence, financial viability and administrative conduct.

However, this autonomy should not be absolute.

Local authorities exercise their competencies under the supervision of the central administration before the latter, in order to protect the legal and political unity of the State.However, the control exercised by the central government on the work of decentralized bodies is not absolute as well, but it is restricted and restricted control within a certain scope that can not be exceeded.

The central bodies have many supervisory mechanisms, but we will focus on the mechanisms of financial control .Based on the foregoing, we say that the decentralization of administrative decentralization depends on the independence of local bodies in the exercise of its functions and competencies entrusted to it.

This independence can be measured by the size of the intervention of the central authority in the work of local bodies through the available control mechanisms.