Administrative Oversight by the Court of Accounts in Algeria

Abstract

The Court of Accounts is considered the highest financial oversight body, exercising ex post financial control over public funds. It was established pursuant to Article 190 of the 1976 Constitution, and its establishment was reaffirmed by successive constitutions, beginning with the 1989 Constitution under Article 160, up to the 1996 Constitution under Article 192, which entrusted the Court with the mission of contributing to the development of good governance and the promotion of transparency in the management of public funds. This same orientation was largely maintained by Article 199 of the 2020 constitutional amendment, which strengthened the supervisory role of the Court of Accounts in an unprecedented manner by granting it the authority to publish its reports independently, thereby reinforcing its sovereign oversight functions.

The Court of Accounts operates in accordance with the provisions of Ordinance No. 95/20, as amended and supplemented by Ordinance No. 10/02, which expanded the Court’s powers by introducing a new type of oversight that goes beyond compliance control, known as performance (management quality) control, which constitutes the subject of this study.