محدودية دور المراقب المالي في الحفاظ على المال العام ومكافحة الفساد

Abstract EN

The control of the disbursement of public funds is one of the most important legal guarantees to prevent and combat corruption, and the Algerian state has monitored numerous agencies to take charge of the prior, immediate and subsequent control of the disbursement of funds.

with the law, or by refusing to grant a visa, which is temporary or permanent in case the person ordering the disbursement breaks the rules of legality by committing the expenditure.

however, if the financial controller is vested with an authority in matters of public expenditure control, this authority is fictitious and pro forma, due to the implementation of a certain number of means and procedures which would oblige the financial controller not to have the choice to grant a visa or even to refuse to grant it.