رقابة الانضباط والعقوبات القانونية المترتبة عن مخالفات تسيير ميزانية الدولة في الجزائر

Abstract EN

The present research paper aims to sufficiently demonstrate the particularity of budget discipline control compared to other distinct types of financial monitoring, which the Algerian legislator assigned to the Court of Accounts, the most premier judicial institution.

The study focuses on defining the nature of discipline control; it also indicates the types of irregularities that represent a violation of discipline rules in the budget and financial management and the various sanctions issued by the Court of Accounts thereon.