The Legal System of Public Budget Oversight in Algerian Legislation: Mechanisms, Challenges, and Institutional Effectiveness

The public budget is the fundamental financial instrument through which the Algerian state organizes its revenues and expenditures for a given fiscal year, with the goal of achieving political, economic, and social objectives.As a legislative and regulatory framework, the budget not only reflects national priorities but also establishes binding obligations for state institutions.Oversight of the budget is therefore a critical component of financial governance, ensuring compliance with the law, rationalization of expenditures, and the preservation of public funds.This study examines the legal framework of public budget oversight in Algerian legislation, with a focus on administrative, parliamentary, and judicial mechanisms.Relying on descriptive and analytical methods, the paper identifies the institutions responsible for budget oversight, the legal provisions governing their authority, and the procedures through which they operate.The research also highlights the challenges facing oversight bodies, particularly in terms of efficiency, enforcement, and coordination.