مجلة البحوث في الحقوق والعلوم السياسية
Volume 11, Numéro 1, Pages 879-897
2025-07-06

Implementing Program-based Budgeting To Optimize Performance Efficiency, Application To The Algerian Context



Authors : Ramdani Afif . Bellil Boualem . Berriche Mohamed Abd El Mouniem . Khaldi Zouhir .

Abstract

This presentation aims to highlight the contribution of program-based budgeting to control processes, accountability enhancement, and the clarification of responsibilities. It involves the analysis and discussion of the importance and necessity of applying the frameworks provided by Organic Law No. 18-15 on finance laws. This law ensures the rationalization of expenditures and effective implementation of programs and activities by shifting from input-based budgeting to results-based budgeting. This transition relies on mechanisms for participation and performance improvement, using a multi-year approach in budget preparation and execution. It allows for the standardization of budget management systems with a modern vision aligned with international public sector accounting standards, thus ensuring effectiveness and efficiency in resource management across various sectors.

Keywords

Program-Based Budgeting ; Organic Law No. 18-15 ; Results-Based Budgeting

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