المستجد في الرقابة المالية لمجلس المحاسبة في لتعديل الدستوري لسنة 2022

Abstract EN

Through the constitutional amendment of 2020, the Algerian founder dedicated all forms of oversight, including the oversight of the Court of Accounts.

This is considered in fulfillment of Article 199, an independent supreme institution of financial control.

And it came in the context of the constitutional amendment, that the amendments would enshrine the independence of the Council in a way that makes it able to present accounts and watch over issues with complete transparency within the framework of controlling the public money, by granting more comprehensive powers to the Accounting Council, but by critically studying the new constitutional articles that regulate it, we find that It has only supported his powers to publish the report as well as to organize it by an organic law, but on the other hand, it did not bring fundamental changes in terms of its legal status and competences, for greater effectiveness.