مجلس المحاسبة أعلى هيئة رقابية على المال العام

Abstract EN

The Accounting Council is an independent authority that is considered the highest dimensional oversight body for state funds, regional groups, and public institutions.

As this control exercised aims to encourage the effective and strict use of resources, material means, and public funds, we have used the descriptive and analytical approach to address this research topic by showing and demonstrating The legal organization of the Accounting Council as well as its oversight role over public funds.

We have come to the conclusion that the Algerian Accounting Board is at the head of the oversight bodies that the legislator has created for external dimensional oversight of public funds.