The Algerian court of accounts between independence and dependence

Abstract

The Court of Accounts is a constitutional institution established under the 1976 Constitution, and is responsible for control a posteriori of the finances of the state, local authorities, public services and commercial capital of the state, this institution is authorized to perform administrative and judicial tasks under Ordinance 95-20 on the Court of Accounts. Although the Constitutional Council granted it independence under Article 190 of the 1976 Constitution, which was later instituted by all the following Algerian constitutions to guarantee its objectivity, neutrality and efficiency in the exercise of its stains. However, this institution remains to this day under the control of the executive authority by issuing an annual report to the President of the Republic but without a follow-up, besides a limited advisory role.