The role of legal planification of financial control agencies in realizing the legality of local communities expenditures

Abstract

The financial controller is the pivotal element of the financial control over the preparation and adoption of the budget of local communities. In this context, the Algerian legislature attributed to the latter functions with two aspects: control function and regulatory function. Moreover, this in order to allow the good governance of local communities spending and the limitation of any form of corruption affecting local community funds. Thus, this study aims to evaluate the empowerment and the effectiveness of the financial controller's legal system proclaimed in Algeria, as a government mechanism for tribal financial control of local community funds in reducing financial corruption in Algeria. Subsequently, it includes two main axes: the first is to study the organic and structural regulation of Algeria’s financial control body. The second deals with the legal powers assigned to the financial controller as a mechanism for tribal control over the legality of local budgets.