مجلس المحاسبة آلية لرقابة تسيير الأموال العمومية في القانون الجزائري

Abstract EN

The accounting council is a constitutional body for postgraduate control of public funds.

it was established for the first time in accordance with the text of article 190 of the constitution.

however, its actual establishment dates back to the application of the provisions of law no 80 / 05 of 10 march 1980 relating to the exercise of the control function by accounting council, which was repealed by ordinance no 95 / 20 of 17 July 1995, amended and supplemented by ordinance no 10 / 02 in force.

this law empowers the accounting council with a comprehensive competence to control all public funds, regardless of the legal status of their managers or beneficiaries.

it also empowers them to control the evaluation of the quality of management in terms of effectiveness, efficiency and economy in the implementation of the budget without expressing their opinion on public expenditures the control exercised by the accounting council aims to achieve the encouragement of the efficient and strict use of public financial, material resources and means, the obligatory promotion of the presentation of accounts and the development of transparency in management of public finances.