النظام الميزانياتي للجماعات الاقليمية في الجزائر
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Date
2025
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جامعة المسيلة
Abstract
This dissertation examines the budgetary framework governing local authorities in Algeria, within the context of recent economic and legal reforms. The study evaluates the system’s effectiveness in ensuring transparent and efficient financial management in line with the principles of decentralization and good governance. Particular attention is given to the implications of Organic Law No. 23-07, and to the shift from a means-based to a performance-based budgeting approach. The research analyzes both the preparation and execution phases of the local budget, as well as the respective roles of the authorizing officer, public accountant, and budget controller. Furthermore, the study identifies key implementation challenges, including insufficient human capacity, limited digital infrastructure, overlapping responsibilities, and weak coordination and oversight mechanisms. The findings underscore the need for legal and administrative reforms, capacity building, and enhanced transparency to improve the system’s overall performance.
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Keywords
Budgetary system – Local authorities – Financial management – Decentralization.