The legal status and supervisory authority of the budgetary controller in Algeria under Executive Decree No. 24-347: Institutional foundations and governance implications

• Naouel NOUIOUA

  Echahid Cheikh Larbi Tebessi University of Tebessa

• Nesrine BOUAKEZ

  University Yahia Fares of Medea

This paper explores the legal status and control powers of the Budgetary Controller in the Algerian public financial system under Executive Decree No. 24-347. It discusses the institutional location, legal capacity, professional duty, and responsibility framework of the office in the context of the reform of the public financial management system under Law No. 23-07. The paper locates budgetary control in a wider governance context, focusing on its preventive, corrective, and evaluative character. By prior control, the Budgetary Controller verifies the compliance of expenditure commitments with legislative authorization and budgetary allocations. Subsequent control further enhances accountability by post-execution verification, while appropriateness control helps to align oversight with performance without interfering with management freedom. The paper incorporates Algerian doctrinal literature to situate the development of financial control mechanisms and their effects on administrative transparency and fiscal responsibility. The paper shows that Executive Decree No. 24-347 reinforces the structural role of the Budgetary Controller as a financial legality watchdog and institutional integrity guardian. By improving competencies and procedural guarantees, the Decree further strengthens the Algerian public financial governance system and aligns budget programming and expenditure implementation.

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