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Introduction

Public expenditure is the main means by which the state intervenes in all economic,
social and political fields, which translate the government policy and the
effectiveness of its program, which is reflected by the nature of expenditures and
their division into different sectors.
However, the volume of these expenditures has been steadily increasing as a result of
the rapid technological development in the world and the huge sums it requires to
modernize the State's ability to meet the needs of its growing citizens in various fields
according to its policy of free treatment, education and housing.
These increased expenditures may become subject to manipulation, waste and waste
due to mismanagement while they are spent, and thus the state economy may become
in imminent danger that could lead to bankruptcy and thus collapse, forcing the latter
to develop a variety of devices specialized in financial control, Public funds and
rationalize their expenditure.
The financial control is to ensure the proper management and direction of
maintenance in all transparency and impartiality, but it varies in types and different
images, as they can be in the form of tribal control and control of the remote and
control of the timely, ie during the implementation through the control of the
competent control of public expenditure, These SAIs have a specialized tribal
oversight body that is the Comptroller.
What is the role of the Controller in controlling public expenditure?
To answer this question, this topic will be divided into:
The first requirement: the legal provisions for the exercise of the controller control
over public expenditure
The second requirement: the results of the Controller's control over public
expenditure
The first requirement: the legal provisions for the exercise of the controller
control over public expenditure
The previous supervision of the implementation of public expenditures related to the
general budget of the State and other budgets are exercised in accordance with the
provisions of the legal organization, including what is related to the substantive side
(first branch), including what is related to the formality (second branch).
Section I: The objective conditions for the exercise of the Controller's control
over public expenditure
For the Controller to exercise control over the implementation of public expenditure,
it is necessary to be within a certain area (first), and to control it on specific elements
(II).

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First: the scope of supervision of the Controller
The Controller shall exercise his oversight functions with the Central, State and
Municipal Administration, and shall monitor the budgets of the following institutions:
- Budgets of institutions and departments of the state: any budget of each ministry as
each sector of the budget of its own budget to determine the expenses, as well as the
same for the bodies and departments of the state.

Attached Budgets: Here the Controller acts to perform tribal control over the related
budgetary expenditures and is defined in accordance with the provisions of Article 44
of Act No. 84/17 [i] as the financial operations of the interests of the State and to
which the Law confers upon them the legal personality and which has the role of
providing services or producing paid services Algeria has known several types of
attached budgets, of which only the budget attached to the mail and communications
has been introduced since 1963. Other budgets have been shown only for a period of
time.
- Obligated expenses related to the accounts of the Treasury: They include, in
accordance with article 48 of Law 84/17 mentioned above:
* Commercial accounts.
* Accounts advances.
Settlement accounts with foreign governments.
* Loan accounts.
The Treasury accounts that there is a collection of some funds for the State Treasury
as a result of special operations that are not considered public revenues. The Treasury
may also record a withdrawal of some funds without being considered a public
expense. This has to be monitored in special accounts without being included in the
budget The State, and this does not preclude its subordination to the Controller's prior
control.
- State and municipal budget expenditures: an estimate of the revenues and
expenditures of the state and municipality, which is subject to the control of the
Comptroller.
- In addition, budgets of public institutions of an administrative nature, budgets of
public institutions of a scientific, cultural and vocational nature, and budgets of
public institutions of a similar administrative nature.
Second: Items subject to the control of the Comptroller
Article 9 of Executive Decree No. 92/414 sets out the elements that are subject to the
Comptroller's control and are limited to the following:
- The legal status of the order of disbursement: Here it is ascertained whether the
disburser who carries out the obligation to pay maintenance is legally entitled to carry
out this process, and this is done by reference to the stamp of the executing body of
the process and the signature located at the bottom of the commitment card that
shows the name and title of the order , Defined in Article 23 of the Public
Accountability Act [iii] as any person legally qualified to carry out maintenance or
liquidation obligations or to direct a payment order.

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- Compliance with the applicable laws and regulations is in strict compliance with the
applicable laws and regulations. Formalities of the debit card shall be determined by
decision of the Minister of Finance in respect of the data mentioned therein, based on
Article 8 of Executive Decree 92/414 on the previous control of the expenses
committed.

-The availability of funds and financial positions: by reference to the budget code for
the sector in question, as at the beginning of each fiscal year is preparing a budget
code in which the allocation of appropriations by sections and materials and approved
by the Directorate General of the budget, and takes the form of a joint ministerial
decision between the Minister of Sector Minister of Finance.
To find out the appropriations of a financial operation, it is sufficient to refer to the
budget code at the beginning by comparing the amount of the maintenance obligation
with the total amount of each transaction. The remaining balance, the main reference
for the subsequent operation, is recorded on the debit card.
Financial dependence is the legal license that allows executing agents to carry out the
operations assigned to them.
-Legal allocation of maintenance: The existence of credit is not sufficient, but must
be ordered to pay the money disbursement, that is to ensure that each open credit
cover a certain expense, and that the provision does not cover the provision of non-
earmarked.
- Matching the amount of the commitment to the elements set out in the attached
documents: The documents attached to the various proof documents attached by the
banker with the commitment card and submitted to the Controller, for example: the
decision to appoint an employee, formal invoice, final bill ...
In this process, the Controller monitors the amounts mentioned in the commitment
document and verifies their compliance with the amounts mentioned in the attached
documents. For example, if a commitment is made for a user from a non-centralized
administration and the amount of the monthly salary is set at 15,000 dirhams, The
amount specified in the debit card.
- The existence of visas and prior opinions: that is to ensure that there are visas,
licenses and prior opinions handed over by the administrative authority legally
qualified for this purpose if the law stipulates its obligation. This relates to public
transactions whose implementation requires the prior visa of the Public Transactions
Committee. Deal.
Therefore, granting or not granting a visa is after passing through the various
elements mentioned above, by confirming them one by one.
It is noted that the Controller has a dual function. He is a member of the Transactions
Committee which deals with the marking or non-marking of the acceptance of the
transaction, and at the same time monitors and indicates the expenses committed.

Section II: Formal conditions for the exercise of the Controller's control over public
expenditure
It is not sufficient merely to provide the objective conditions for the exercise of

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supervision by the Controller. There are also formal requirements that must be
complied with, namely the procedures to be followed by the Controller (first) and the
timing of the Comptroller's oversight.
First: the control procedures carried out by the Comptroller
With reference to the provisions of Executive Decree No. 92-414, as amended by
Executive Decree No. 09-374, the Controller's control is based on two main axes:

The Controller shall, in accordance with a set of conditions, ensure that all
expenditure obligations recorded in the State budget must be subject to the prior
authorization of the Controller. Therefore, in no case can a certain expense be
charged without a prior visa to the Controller, as provided for in Articles 5 and 6 Of
the above-mentioned decree, where all decisions involving a maintenance obligation
are made in advance and prior to signing the Controller's visa. These decisions are:
- Appointment and confirmation decisions relating to the employee's professional life
and wages, except promotion in grades.
- Nominal tables that are prepared at the close of each financial year.
- Original tables prepared at the beginning of the year, and original schedules that
occur during the fiscal year.
- as well as public transaction projects and annexes.
It is also subject to the Controller's visa:
- Every commitment supported by a request letter or a form invoice when the amount
does not exceed the amount of the public transaction.
- All ministerial decisions relating to subsidies, appropriation, appropriation or
transfer of credits.
- All obligations related to the reimbursement of expenses and costs attached to the
expenses fixed by the final invoices.

B - Accountability commitment to maintenance


The accounting of liabilities is designed to determine the amount of the obligation
performed from the budgeted appropriations and the remaining balance at each
moment under Executive Order No. 09-374, supra.
The accounting of the obligation held by the Controller is in the area of management
or processing.
For the liability accounting for the management expenses stipulated in Article 28 of
Executive Decree No. 92-414 and recorded:
- Open or delegated funds according to sections and materials.
- Link credits.
- Transfer and transfer of credits.
- To authorize the appropriations granted to the two subordinates.
- Obligations implemented.
- Balance remaining.

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With regard to the obligation relating to the processing expenses, the text of
Article 20 of Executive Decree No. 09-374 states:
- License and re-evaluation of the program each time.
- Delegation of program licenses.
- Balance remaining.
Second: The period of implementation of the Controller's prior control
The Controller shall initiate the examination and review of all documents relating to
the pledged maintenance provided by the Issuer for a period of 10 days from the date
of receipt of the Financial Control Entity of the Compliance Form. This period may
be extended to 20 days if the files are convened and required for intensive review and
review by the Controller, This was confirmed by Article 14 of Executive Decree No.
92-414, but after the latter was amended by Executive Decree No. 09-374, the
legislator stayed for 10 days and did not refer to the extension case under article 9
thereof.
The second requirement: the results of the Controller's control over public
expenditure
After the monitoring process, the Controller may reach one of two outcomes:
- The case of conformity of the process to the laws and regulations in force.
- Non-compliance with laws and regulations.
By reference to Article 10 of Executive Decree 92/414 on the previous control of the
expenses committed, stipulating that the control of the expenses committed shall
either be identical to the articles mentioned in Article 9 of the same decree or are not
identical.
Section 1: Matching the obligation to maintenance of the conditions
In this case, the Controller shall place the visa on the debit card and the documentary
evidence, which is evidence of the safety of the maintenance. In this case, the money
master may pass the order to the public accountant for payment.
Section II: Non-compliance with the obligation to support the conditions
Here we are faced with the cases of rejection and acquiescence. For operations that
do not comply with the laws and regulations in force, the process is subject to
temporary or final rejection as the case may be.
In the case of final refusal, the arbitrator may condone his or her liability by means of
a reasoned decision. The memorandum of rejection shall contain all the necessary
observations, in addition to references from the relevant texts.

The dispatcher should be informed at one time about the reasons for not granting the
visa.

First: Temporary Refusal


Article 11 of Decree 92/414 referred to the temporary objections of the Controller as
follows:
- If a pledge is proposed but is subject to irregularities to the applicable regulation, it

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can be corrected.
- Insufficient or lack of documented documents of the obligation to support
maintenance and required by law.
- Forgetting one of the important statements in the documents attached to the
commitment.
Thus, the failure of one of these statements is a way of temporarily rejecting the grant
of the visa from the Comptroller, and these irregularities are not essential as they
represent formal procedures that allow the Exchange Administrator an opportunity to
modify the maintenance obligation and correct the imbalance contained.
The temporary refusal also leads to the suspension of the period of application of
prior control over the expenses committed.
Second: Final rejection cases
It is set out in article 12 of the same decree as follows:
- The mismatch of the proposal to comply with applicable laws and regulations.
- Lack of funds or financial positions.
Failure to comply with the notes on the rejection notice.
These are fundamental and fundamental procedures that can not be rectified by the
money changer and thus can not rectify the maintenance obligation. However, the
Controller is also required to justify his final refusal to grant the visa so as not to be
arbitrary in his jurisdiction.

Third: the state of condescension

According to Article 12 of Executive Decree No. 09-374, the Examiner may carry out
this procedure in the case of the final refusal of the Controller to place the visa on the
maintenance process, in which case the responsibility of the Controller shall be borne
by the Controller.
The arbitrator is dismissed by a reasoned decision and must inform the Minister of
Finance.
The following reasons can not be tolerated:
- The offender does not have the legal capacity to perform the transaction.
- Lack of funds or financial positions.
- Absence of visas and prejudices provided for in applicable law and regulation.
Absence of evidentiary documents relating to the obligation.
- Illegal allocation of the obligation either by exceeding or changing the
appropriations.
The obligation under which the Controller is referred to the Controller for a visa is
taken into account with reference to the date and number of the waiver.
The Controller shall transfer a copy of the Commitment File to the Minister of
Finance for Information.
In all of the above cases, the control institutions obtain a copy of the waiver file.

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Conclusion
It follows from the foregoing that the Controller has an essential role that can not be
dispensed with in the process of supervising the implementation of maintenance
through the previous supervision process, and to prevent the banker from making
mistakes. The Controller is considered the safety valve for him through a mandatory
consultation.
Despite this, we have noted some of the difficulties faced by the Comptroller during
the performance of his functions, including the abundance and variety of expenditure
to be monitored, either by marking them in the case of validity or rejection of a
temporary refusal in the case of invalidation with the observations of the duty of the
mind to take into account to correct them all in a short time Which requires
considerable time and effort at the Controller, leading to the creation of considerable
pressure without doubt that may expose him to failure to perform his duties.

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