رقابة نوعية التسيير لمجلس المحاسبة بين سمو الأهداف وضعف النتائج

Abstract EN

The court of accounts is the highest financial super-visory body, exercising post-financial control over public funds.

It was established under article 190 of the 1976 constitutions and its foundation was enshrined in successive constitution starting from the 1989 constitution in article 160 of it, until the 2016 constitution in article 192 of it, which entrusted the council with the task of contribute to the development of good governance and the pro motion of transparency in the management of public money, which is the same trend as article 199 of the constitution, but it has strengthened the oversight role of the accountability council in an unprecedented way by granting in the power to publish its reports on its own, which leads to the work of oversight sovereignty for the council.

The court of accounts is currently managed in accordance with the provisions of ordinance 20/95 of July 17, 1995 as amended by ordinance 10-02 of august 26, 2010.

This order expanded the authority of the court of accounts by adding a new tybe of control that goes beyond conformity control, and is called management quality control, which is considered the subject of our study in this research