Headquarters of the Court of Auditors, Algiers
The court of auditors by Article 190 of the 1976 Constitution and provided for by Articles 160 of the 1989 Constitution and 170 of the 1996 Constitution, the Court of Auditors was established to a posteriori audit of public finances.
The new 2016 constitution enshrines the independence of the institution in Article 192, strengthens its role in the area of auditing public finances and gives it the task of contributing to the development of good governance of public finances and the promotion of transparency in public management.
The Court of Auditors was established in 1980 and is governed, respectively, to:
– Law n°80-05 of 1 March 1980 which granted it administrative and jurisdictional powers to exercise overall control over the communities, institutions, companies and bodies that manage or benefit from public funds regardless their status.
– Law n°90-32 of 4 December 1990, which abolished its jurisdictional powers and excluded its administrative, powers the audit of public enterprises and public undertakings and the public industrial and commercial undertakings.
Currently, the Court of Auditors is governed by Ordinance n°95-20 of 17 July 1995, amended and supplemented by Ordinance n°10-02 of August 26th, 2010. This provision confers on it administrative and jurisdictional powers and gives it universal jurisdiction to audit all public funds.