The budget reform project in Algeria: What about the budgetary control of Parliament?

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Abstract

It is undeniable that public finances contain a highly technical dimension. This technicality is of magnitude such that some authors compare the Finance Act to a language of Morse that could perplex even an auditor. It is this intrinsic quality of technicality which rubbed off on the control of public finances, confining it long into its only technical and administrative dimension. However, the Algerian project of budget reform devotes a renewed interest to political control although the ultra-technical design of public finances control still too persistent. The study concludes that even so reconsidered, the point of balance between administrative and political control seems always broken even though it is established that the control of public finances is primarily and originally a political control because only the power is able to limit the power.