الدور الرقابي المنوط بالمراقب المالي في ظل التشريع الجزائري

Abstract EN

The Comptroller performs tasks related to the implementation of advance control of expenditures while respecting the financial and legal frameworks for the implementation of public expenditures.

The purpose of the study is to identify the supervisory body, as well as the expenditure involved in the control to determine the supervisory role of the Controller.

The study concluded that this type of control was focused on the legality of alimony without exceeding it to become appropriate control, and that such control action would culminate in either a visa on the draft obligation or a temporary or final rejection memorandum, with the possibility of continuing to implement public alimony through a legal means called condoning.