The General Directorate of Financial Supervision (DGTF)is the body of the Ministry of Finance responsible for monitoring the economic, financial, administrative and legal operations of public companies and establishments, as well as the creation, transformation, merger, liquidation and restructuring of entities within the State portfolio.
In accordance with its powers, the DGTF is responsible for:

• ensure compliance with the legal and regulatory framework applicable to public companies and establishments;
• strengthen and structure the exercise of financial supervision over these entities;
• participate in the arbitration of the budgetsof state owned bodies and enterprises in the context of the drafting of finance laws;
• keep the file of public companies and establishments , update their financial database and produce an annual report on state owned bodies and enterprises ;
• propose measures to improve the governance and performance of public companies and establishments;
• draw up programme contracts, mission and performance contracts;
• analyze the activity reportsand financial statements of public companies and institutions;
• evaluate and have approved the State's shareholding policy ;
• ensure the representation of the Ministry of Finance in the constitutive, general and deliberative assemblies of public companies and establishments, and evaluate their functioning;
• rationalise the subsidiesgranted to public companies and establishments;
• managing the State's portfolioand participating in the preparation of restructuring or restructuring files for the State's shareholdings;
• implement the policy of the public authorities on the creation, restructuring and dissolution of state owned bodies and enterprises ;
• conduct studies and reformsrelating to state owned bodies and enterprises ;
• examine the legislative and regulatory textsrelating to state owned bodies and enterprises as well as the general instructions necessary for their application;
• give its opinionon issues relating to the creation, management, organisation, staff regulations and remuneration of public companies and establishments, as well as on all issues having a financial impact;
• to provide the permanent secretariat of the National Accounting Council (CNC);
• to study and deal with all questions relating to accounting standardization and all accounting questions arising from companies, structures and ministerial departments;
• monitoring and managing the statutory auditors of state owned bodies and enterprises and other bodies in which the State has a stake;
• monitor the network of accounting officersappointed by the Ministry of Finance within public entities and establishments.

The new Law No. 2025 002 on state owned bodies and enterprises replaces Ordinance No. 90 09 of 4 April 1990 and Ordinance No. 89 012 of 23 January 1989 and its amendments, by thoroughly renovating the legal framework, governance and performance of state owned bodies and enterprises .