الإطار القانوني و التنظيمي للرقابة على المال العام في الجزائر

Abstract

"This study examines the control of public funds in Algeria, which is considered one of the essential mechanisms for protecting public resources and ensuring the proper functioning of public services. It aims to highlight the legal and institutional framework governing public financial control, as well as the various bodies responsible for safeguarding public funds against waste, embezzlement, and mismanagement.

The study shows that the Algerian legislator has established a comprehensive control system based on administrative, political, and judicial oversight, in addition to the role played by specialized institutions such as the General Inspectorate of Finance and the Court of Accounts. It also demonstrates that the effectiveness of public funds control depends on the independence of oversight bodies, adherence to the principles of transparency, accountability, and answerability, as well as strengthened coordination among the various control institutions.

The study concludes that the protection of public funds does not rely solely on legal provisions but also requires strengthening oversight mechanisms and anti-corruption measures to ensure the sound management of public resources and contribute to sustainable development."